A person other than a distributor, dealer or user licensed under this chapter who uses motor fuel or special fuel for the purpose of operating or propelling farm tractors, corn shellers, roller mills, truck-mounted feed grinders, stationary gas engines, for producing denatured alcohol within the state, for cleaning or dyeing or for any purpose other than in watercraft or aircraft or for propelling motor vehicles operated or intended to be operated upon the public highways, and who has paid the motor fuel or special fuel tax on the fuel either directly to the department or by having the tax added to the price of the fuel, and who has a refund permit, upon presentation to and approval by the department of a claim for refund, shall be reimbursed and repaid the amount of the tax which the claimant has paid on the gallonage so used, except that the amount of a refund payable under this division may be applied by the department against any tax liability outstanding on the books of the department against the claimant. Every claim is subject to the following conditions:
1. The claim shall be on a form prescribed by the department and be certified by the claimant under penalty for false certificate.
2. The claim shall have attached thereto the original invoice or other proof as prescribed by the department showing the purchase of the motor fuel or special fuel on which a refund is claimed.
3. An invoice shall not be acceptable in support of a claim for refund unless it is a separate serially numbered invoice covering no more than one purchase of motor fuel or special fuel, prepared by the seller on a form approved by the department which will prevent erasure or alteration; nor unless it is legibly written with no corrections or erasures and shows the date of sale, the name and address of the seller and of the purchaser, the kind of fuel, the gallonage in figures, the per gallon price of the motor fuel or special fuel, the total purchase price including the Iowa motor fuel or special fuel tax and that the total purchase price including tax has been paid; provided, that as to refund invoices made on a billing machine the department may waive any of the requirements of this subsection.
4. The claim shall state the gallonage of motor fuel or special fuel that was used or will be used by the claimant other than in watercraft or aircraft or to propel motor vehicles, the manner in which the motor fuel or special fuel was used or will be used and the equipment in which it was used or will be used.
5. The claim shall also state whether or not the claimant used fuel for watercraft or aircraft or to propel motor vehicles from the same tanks or receptacles in which the claimant kept the motor fuel on which the refund is claimed.
6. A refund shall not be paid with respect to any motor fuel or special fuel taken out of this state in fuel supply tanks of watercraft, aircraft, or motor vehicles.
7. A refund shall not be paid with respect to motor fuel or special fuel purchased more than four calendar months prior to the date the claim was filed with the department.
8. A refund shall not be paid with respect to motor fuel or special fuel used in the performance of a contract which is paid out of state funds unless the contract for the work contains a certificate made under penalty for false certificate that the estimate, bid or price to be paid for the work includes no amount representing motor fuel or special fuel tax subject to refund.
9. If an original invoice is lost or destroyed the department may in its discretion accept a copy identified and certified by the seller as being a true copy of the original.
10. The right of a person to a refund under this section shall not be assignable. Claim shall be made by and the amount of the refund when determined by the department shall be paid to the person who purchased the motor fuel or special fuel as shown in the supporting invoice.
11. In order to verify the validity of a claim for refund the department shall have the right to require the claimant to furnish such additional proof of validity as the department may determine and to examine the books and records of the claimant. Failure of a claimant to furnish the claimant's books and records for examination shall constitute a waiver of all rights to refund related to the transaction in question.
12. Refunds shall be made of motor vehicle fuel taxes paid on motor fuel or special fuel placed in motor vehicles and used, other than on public highways, in the extraction and processing of natural deposits, without regard to whether such motor vehicles are registered under section 321.18. An applicant for a refund under this subsection must maintain adequate records for a period of three years beyond the filing of the claim. The department will pay the claim upon the presentation of proof which may reasonably be required.
13. A bona fide commercial fisher, licensed and operating under an owner's certificate for commercial fishing gear issued pursuant to section 482.4 is entitled to receive a motor fuel or special fuel tax refund under this section.
14. In lieu of the refund provided in this section, a person may receive an income tax credit as provided in chapter 422, division IX, but only as to motor fuel or special fuel not used in motor vehicles, aircraft, or watercraft.
A claim for refund shall not be allowed which is in an amount of less than ten dollars.
[C27, 31, § 5093-a8; C35, § 5093-f29, -f30, -f36; C39, § 5093.29, 5093.30, 5093.36; C46, 50, 54, § 324.50, 324.52--;324.57, 324.64; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.17; 82 Acts, ch 1176, § 1]
86 Acts, ch 1141, § 18; 88 Acts, ch 1205, § 5, 6; 89 Acts, ch 251, § 5 ~IC93, § 452A.17
Referred to in § 422.110, 452A.18, 452A.21, 452A.84
Iowa General Assembly
Search: Iowa Code 1995
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