CHAPTER 452A MOTOR FUEL AND SPECIAL FUEL TAXES

 

 

This chapter not enacted as a part of this title; transferred from chapter 324 in Code 1993 

 

Referred to in § 214A.2, 307.31, 312.1, 321.40, 323.1, 422.52, 422B.8, 422E.3

DIVISION I 

MOTOR FUEL AND SPECIAL FUEL TAX 


452A.1     Short title.
452A.2     Definitions.
452A.3     Levy of excise tax.
452A.4     Supplier's, restrictive supplier's, importer's, exporter's, dealer's, and user's license.
452A.5     Distribution allowance.
452A.6     Ethanol blended gasoline blender's license.
452A.7     Foreign suppliers.
452A.8     Tax reports--computation and payment of tax--credits.
452A.9     Returns from persons not licensed as suppliers, restrictive suppliers, or importers.
452A.10    Required records.
452A.11    Reserved.
452A.12    Loading and delivery evidence on transportation equipment.
452A.13    Evidence produced upon request.  Repealed effective January 1, 1996, by 95 Acts, ch 155, §43, 44.
452A.14    Reserved.
452A.15    Transportation reports--refinery and pipeline and marine terminal reports.
452A.16    Credit or refund to licensee--fuel used other than in watercraft, aircraft, or motor vehicles--casualty losses.  Repealed effective January 1, 1996, by 95 Acts, ch 155, §43, 44.
452A.17    Refunds.
452A.18    Refund permit.
452A.19    Revocation of refund permit.
452A.20    Posting price and discounts.  Repealed effective January 1, 1996, by 95 Acts, ch 155, §43, 44.
452A.21    Refund--credit.
452A.22    Tax collected on exempt fuel.
452A.23    through 452A.30  Reserved. 

DIVISION II 

SPECIAL FUEL TAX 


452A.31    through 452A.38  Repealed by 95 Acts, ch 155, §43, 44.
452A.39    through 452A.49  Reserved. 

DIVISION III 

MOTOR FUEL AND SPECIAL FUEL USE TAX FOR INTERSTATE MOTOR VEHICLE OPERATIONS 


452A.50    Short title.
452A.51    Purpose.
452A.52    Fuels imported in supply tanks of motor vehicles.
452A.53    Permit or license.
452A.54    Fuel tax computation--refund--reporting and payment.
452A.55    Records.
452A.56    Interstate motor fuel tax--reciprocity agreements. 

DIVISION IV 

PROVISIONS COMMON TO TAXES IMPOSED UNDER DIVISIONS I AND III 


452A.57    Definitions.
452A.58    Commercial motor vehicles on lease.
452A.59    Administrative rules.
452A.60    Forms of report, refund claim, and records.
452A.61    Timely filing of reports and returns--extension.
452A.62    Inspection of records.
452A.63    Information confidential.
452A.64    Failure to file return--incorrect return.
452A.65    Failure to promptly pay fuel taxes--refunds--interest and penalties--successor liability.
452A.66    Statutes applicable to motor vehicle fuel tax.
452A.67    Limitation on collection proceedings.
452A.68    Power of department of revenue and finance or the state department of transportation to cancel licenses.
452A.69    Hearings before state agency.
452A.70    Discontinuance of licensed activity--liability for taxes and penalties.
452A.71    Refund of tax on fuel lost as result of casualty.
452A.72    Refund for fuel taxes erroneously or illegally collected or paid.
452A.73    Embezzlement of fuel tax money--penalty.
452A.74    Unlawful acts--penalty.
452A.74A  Additional penalty and enforcement provisions.
452A.75    Penalty for false certificate--place of trial.
452A.76    Enforcement authority.
452A.77    Moneys deposited in treasury--refunds--administration.
452A.78    Other remedies available.
452A.79    Use of revenue.
452A.80    Microfilm or photographic copies--originals destroyed.
452A.81    Agreement for refund of federal tax.
452A.82    Aviation fuel tax fund.
452A.83    Reserved.
452A.84    Transfer to state general fund.
452A.85    Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, and liquefied petroleum gas--penalty.
452A.86    Method of determining gallonage. 

 

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