A person shall not claim a refund under section 452A.17 or section 452A.21 until the person has obtained a refund permit from the department. A special permit shall be obtained by applicants claiming a refund under this chapter on account of motor fuel used to blend ethanol blended gasoline. Application for a refund permit shall be made to the department on a form provided by the department, shall be certified by the applicant under penalty for false certificate and shall contain among other things, the name, address, and occupation of the applicant, the nature of the applicant's business, and a sufficient description for identification of the machines and equipment in which is to be used motor fuel for which refund may be claimed under the permit. Each permit shall bear a separate number and each claim for refund shall bear the number of the permit under which it is made. The department shall keep a permanent record of all permits issued and a cumulative record of the amount of refund claimed and paid under each. A refund permit shall continue in effect until it is revoked or becomes invalid.
[C27, 31, § 5093-a8; C35, § 5093-f29, -f30; C39, § 5093.29, 5093.30; C46, 50, 54, § 324.52, 324.57; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.18]
86 Acts, ch 1241, § 6; 88 Acts, ch 1205, § 7; 91 Acts, ch 87, §7 ~IC93, § 452A.18
Referred to in § 422.110, 452A.19, 452A.21
Iowa General Assembly
Search: Iowa Code 1995
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