Every person other than a licensed supplier, restrictive supplier, or importer, who purchases, brings into this state, or otherwise acquires within this state motor fuel or undyed special fuel, not otherwise exempted, which the person has knowingly not paid or incurred liability to pay either to a licensee or to a dealer the motor fuel or special fuel tax, shall be subject to the provisions of this division that apply to suppliers, restrictive suppliers, and importers of motor fuel or undyed special fuel and shall make the same reports and tax payments and be subject to the same penalties for delinquent reporting or nonreporting or delinquent payment or nonpayment as apply to suppliers, restrictive suppliers, and importers.
[C31, § 5093-c2; C35, § 5093-f6; C39, § 5093.06; C46, 50, 54, § 324.8, 324.9; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.9]
C93, § 452A.9
95 Acts, ch 155, §20, 44
1995 amendments effective January 1, 1996; 95 Acts, ch 155, §44
Previous Section 452A.8
Next Section 452A.10
© 1999 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Mar 18 15:00:31 CST 1999
URL: /DOCS/IACODE/1999/452A/9.html
jhf