House File 2643 H-8172 Amend House File 2643 as follows: 1 1. Page 1, lines 5 and 6, by striking < prior to the close > 2 and inserting < on or before the last day > 3 2. Page 1, line 6, after < year. > by inserting < For purposes 4 of this subparagraph, “timely filed” means the same as defined 5 in section 452A.33, subsection 1, paragraph “c” , subparagraph 6 (3). > 7 3. Page 1, lines 11 and 12, by striking < prior to the close > 8 and inserting < on or before the last day > 9 4. Page 1, line 12, after < year. > by inserting < For purposes 10 of this subparagraph, “timely filed” means the same as defined 11 in section 452A.33, subsection 1, paragraph “c” , subparagraph 12 (3). > 13 5. Page 1, lines 17 and 18, by striking < prior to the close > 14 and inserting < on or before the last day > 15 6. Page 1, line 18, after < year. > by inserting < For purposes 16 of this subparagraph, “timely filed” means the same as defined 17 in section 452A.33, subsection 1, paragraph “c” , subparagraph 18 (3). > 19 7. Page 1, after line 18 by inserting: 20 < Sec. ___. Section 452A.33, subsection 1, Code 2026, is 21 amended by adding the following new paragraph: 22 NEW PARAGRAPH . 0c. The report shall distinguish between 23 a retail dealer selling and dispensing motor fuel from a 24 permanent location and from a mobile location. > 25 8. Page 1, by striking lines 19 through 32 and inserting: 26 < Sec. ___. Section 452A.33, subsection 1, paragraph c, Code 27 2026, is amended to read as follows: 28 c. (1) (a) The retail dealer shall prepare and annually 29 file the report with the department by the initial reporting 30 deadline of February 10 in a manner and according to procedures 31 required by the department in compliance with section 452A.61 . 32 However, the The department may require that the retail dealer 33 file the report with the department by electronic transmission. 34 The department may require that retail dealers report to the 35 -1- HF 2643.3287 (1) 91 jm/jh 1/ 3 #1. #2. #3. #4. #5. #6. #7. #8.

department on an annual, quarterly, or monthly basis. The 1 department, upon application by a retail dealer, may grant a 2 reasonable extension of time to file the report shall grant any 3 reasonable request to extend the initial reporting deadline 4 to the final reporting deadline of February 28, and may 5 further extend the final reporting deadline as specified in 6 subparagraph division (b) . 7 (b) At the discretion of the department, the final reporting 8 deadline in subparagraph division (a) may be further extended 9 or a report that has been timely filed may be amended, upon 10 application, if the department determines that the further 11 extension to the filing of or any proposed amendment to the 12 report occurs in good faith, and the retail dealer was impacted 13 by unforeseen emergency circumstances, as long as the further 14 extension of time or amendment does not preclude the department 15 from delivering the report and meeting other obligations 16 required by law. 17 (2) (a) If a retail dealer fails to file the a timely 18 report as required by this section subsection or fails to 19 maintain records required to file the report the department may 20 impose a civil penalty of not more than one hundred dollars per 21 occurrence in addition to any other penalty provided by law. 22 The penalty amount shall be deposited into the general fund of 23 the state. 24 (b) A retail dealer who fails to timely file a report as 25 required by this subsection for the latest determination period 26 ending on or before the last day of the retail dealer’s tax 27 year is also ineligible to claim any tax credit available under 28 section 422.11O, 422.11P, or 422.11Y for the tax year or any 29 succeeding tax year until such time the report is filed. 30 (3) For purposes of this paragraph, “timely filed” means a 31 report filed before the initial report deadline of February 10, 32 unless the report deadline has been extended pursuant to this 33 paragraph and in such case before that deadline. 34 Sec. ___. Section 452A.33, subsection 1, Code 2026, is 35 -2- HF 2643.3287 (1) 91 jm/jh 2/ 3

amended by adding the following new paragraph: 1 NEW PARAGRAPH . e. (1) Thirty days before the initial 2 reporting deadline, the department shall provide written 3 notification to each retail dealer by certified mail of the 4 obligation to file a report by the initial reporting deadline 5 and highlighting the inability to claim certain tax credits 6 for failing to file the report by the deadline. The written 7 notification shall indicate there is no need to respond to the 8 written notification. 9 (2) The mailing shall also provide information about filing 10 an application with the department to extend the initial 11 reporting deadline to February 28, and procedures for receiving 12 further extensions to file the report. 13 (3) The department shall charge each retail dealer a 14 reasonable fee for the mailing. > 15 9. By renumbering as necessary. 16 ______________________________ SITZMANN of Plymouth -3- HF 2643.3287 (1) 91 jm/jh 3/ 3 #9.