It shall be unlawful for any person to receive motor fuel within this state or to otherwise act as a distributor unless the person holds an uncanceled distributor's license issued by the department. To procure a license a distributor shall file with the department an application signed under penalty for false certificate and in such form as the department may prescribe, setting forth:
1. The name under which the distributor will transact business in the state of Iowa.
2. The location, with street number address, of the principal office or place of business of the distributor within this state.
3. The name and complete residence address of the owner or the names and addresses of the partners, if the distributor is a partnership, or the names and addresses of the principal officers, if the distributor is a corporation or association.
The department may deny the issuance of a license to an applicant who is substantially delinquent in the payment of a tax due, or the interest or penalty on the tax, administered by the department. If the applicant is a partnership, a license may be denied if a partner owes any delinquent tax, interest, or penalty. If the applicant is a corporation, a license may be denied if any officer having a substantial legal or equitable interest in the ownership of the corporation owes any delinquent tax, interest, or penalty of the applicant corporation.
If (a) any application for a license to transact business as a distributor in this state shall be filed by any person whose license shall have been canceled for cause at any time theretofore under the provisions of the chapter or any prior motor fuel tax law, or (b) the department shall be of the opinion that such application is not filed in good faith, or (c) the application is filed by some person as a subterfuge for the real person in interest whose license or registration shall theretofore have been canceled for cause under the provisions of this chapter or any prior motor fuel tax law, the department, after a hearing of which the applicant shall have been given fifteen days' notice in writing and in which said applicant shall have the right to appear in person or by counsel and present testimony, shall have and is hereby given the right and authority to refuse to issue to the applicant a distributor's license.
Upon the filing of the application, a filing fee of ten dollars shall be paid to the department.
The application in proper form having been accepted for filing, the filing fee paid and the other conditions and requirements of this section and division IV having been complied with, the department shall issue to the applicant a license to transact business as a distributor in this state. The license shall remain in full force and effect until canceled as provided in this chapter.
The license shall not be assignable and shall be valid only for the distributor in whose name it is issued.
The department shall keep and file all applications and bonds with an alphabetical index thereof, together with a record of all licensees.
[C31, § 5093-c2; C35, § 5093-f5, -f6, -f7; C39, § 5093.05--;5093.07; C46, 50, 54, § 324.5, 324.6, 324.8--;324.10; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.4]
86 Acts, ch 1007, § 10; 89 Acts, ch 251, § 4 ~IC93, § 452A.4 ~I94 Acts, ch 1165, §35
Referred to in § 422.110, 452A.5, 452A.6, 452A.36
Iowa General Assembly
Search: Iowa Code 1995
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