452A.3  Levy of excise tax.

1.  For the privilege of operating motor vehicles in this state, an excise tax of twenty cents per gallon is imposed upon the use of all motor fuel used for any purpose except as otherwise provided in this section and in this division.

2. a.  For the privilege of operating aircraft in this state an excise tax of eight cents per gallon is imposed on the use of all aviation gasoline.

b.  For the privilege of operating motor vehicles in this state, an excise tax of nineteen cents per gallon until June 30, 2007, is imposed upon the use of motor fuel containing at least ten percent alcohol distilled from cereal grains grown in the United States and used for any purpose except as otherwise provided in this division.

3.  For the privilege of operating motor vehicles or aircraft in this state, there is imposed an excise tax on the use of special fuel in a motor vehicle or aircraft. The tax rate on special fuel for diesel engines of motor vehicles is twenty-two and one-half cents per gallon. The rate of tax on special fuel for aircraft is three cents per gallon. On all other special fuel the per gallon rate is the same as the motor fuel tax. Indelible dye meeting United States environmental protection agency and internal revenue service regulations must be added to fuel before or upon withdrawal at a terminal or refinery rack for that fuel to be exempt from tax and the dyed fuel may be used only for an exempt purpose.

4.  For compressed natural gas used as a special fuel, the rate of tax that is equivalent to the motor fuel tax shall be sixteen cents per hundred cubic feet adjusted to a base temperature of sixty degrees Fahrenheit and a pressure of fourteen and seventy-three hundredths pounds per square inch absolute.

5.  The tax shall be paid by the following:

a.  The supplier, upon the invoiced gross gallonage of all motor fuel or undyed special fuel withdrawn from a terminal for delivery in this state.

b.  The person who owns the fuel at the time it is brought into the state by a restrictive supplier or importer, upon the invoiced gross gallonage of motor fuel or undyed special fuel imported.

c.  The blender on total invoiced gross gallonage of alcohol or other product sold to be blended with gasoline or special fuel.

d.  Any other person who possesses taxable fuel upon which the tax has not been paid to a licensee.

However, the tax shall not be imposed or collected under this division with respect to motor fuel or special fuel sold for export or exported from this state to any other state, territory, or foreign country.

6.  Thereafter, except as otherwise provided in this division, the per gallon amount of the tax shall be added to the selling price of every gallon of such motor fuel or undyed special fuel sold in this state and shall be collected from the purchaser so that the ultimate consumer bears the burden of the tax.

Section History: Early form

  [C27, 31, § 4755-b38, 5093-a1; C35, § 5093-f3, -f4; C39, § 5093.03, 5093.04; C46, 50, 54, § 324.2, 324.3; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.3; 81 Acts, 2nd Ex, ch 2, § 7-9; 82 Acts, ch 1170, § 3, 4]

Section History: Recent form

  83 Acts, ch 150, § 1, 2; 84 Acts, ch 1141, § 1; 84 Acts, ch 1253, § 5; 85 Acts, ch 231, §13, 14; 86 Acts, ch 1116, § 2, 3; 88 Acts, ch 1019, §13, 14; 88 Acts, ch 1205, § 3; 91 Acts, ch 87, §4; 91 Acts, ch 254, §19, 20

  C93, § 452A.3

  95 Acts, ch 155, §14, 44; 96 Acts, ch 1034, § 43; 98 Acts, ch 1108, §1; 99 Acts, ch 151, §52, 89

Internal References

  Referred to in § 312.2


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