The department of revenue and finance or the state department of transportation shall prescribe and furnish all forms, as applicable, upon which reports and applications shall be made and claims for refund presented under this chapter and may prescribe forms of record to be kept by motor fuel distributors, motor fuel dealers, motor fuel carriers, special fuel dealers, special fuel users, and interstate commercial motor vehicle operators.
Whenever in this chapter the department of revenue and finance or the state department of transportation is authorized to prescribe the form of record to be kept, the appropriate state agency may in lieu thereof approve the form of record being kept, and shall approve the form of record where it furnishes in reasonably accessible form the information which is required and which substantially complies with the prescribed form.
[C35, § 5093-f21, -f36; C39, § 5093.21, 5093.36; C46, 50, 54, § 324.42, 324.64; C58, 62, 66, § 324.59; C71, 73, 75, 77, 79, 81, § 324.60]
C93, § 452A.60
Iowa General Assembly
Search: Iowa Code 1995
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