Except as provided in section 452A.54, any person other than a licensed distributor, licensed special fuel dealer or licensed special fuel user who has paid or has had charged to the person's account with a distributor, dealer or special fuel dealer fuel taxes imposed under this chapter with respect to motor fuel or special fuel in excess of one hundred gallons, which is subsequently lost or destroyed, while the person is the owner, through leakage, fire, explosion, lightning, flood, storm, or other casualty, except evaporation, shrinkage, or unknown causes, the person shall be entitled to a refund of the tax so paid or charged. To qualify for the refund, the person shall notify the department of revenue and finance in writing of the loss or destruction and the gallonage lost or destroyed within ten days from the date of discovery of the loss or destruction. Within sixty days after filing the notice, the person shall file with the department of revenue and finance an affidavit sworn to by the person having immediate custody of the motor fuel or special fuel at the time of the loss or destruction setting forth in full the circumstances and amount of the loss or destruction and such other information as the department of revenue and finance may require. Any refund payable under this section may be applied by the department against any tax liability outstanding on the books of the department against the claimant.
[C27, 31, § 5093-a5; C35, § 5093-f9; C39, § 5093.09; C46, 50, 54, § 324.14, 324.15; C58, 62, 66, § 324.70; C71, 73, 75, 77, 79, 81, § 324.71]
C93, § 452A.71
Iowa General Assembly
Search: Iowa Code 1995
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