Print
Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 259 FUEL TAX ADMINISTRATION | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
|---|---|---|---|
| 701.259.1 Definitions. |  |
 |
|
| 701.259.2 Taxpayers required to keep records. | |
|
|
| 701.259.3 Audit—costs. | |
|
|
| 701.259.4 Estimate gallonage. | |
|
|
| 701.259.5 Timely filing of returns, reports, remittances, applications, or requests. | |
|
|
| 701.259.6 Statute of limitations, supplemental assessments and refund adjustments. | |
|
|
| 701.259.7 Extension of time to file. | |
|
|
| 701.259.8 Penalty and interest. | |
|
|
| 701.259.9 Application of remittance. | |
|
|
| 701.259.10 Reports, returns, records—variations. | |
|
|
| 701.259.11 Invoices. | |
|
|
| 701.259.12 Taxes erroneously or illegally collected. | |
|
|
| 701.259.13 Information confidential. | |
|
|
| 701.259.14 Audit and examination. | |
|
|
| 701.259.15 Practice and procedure before the department of revenue. | |
|
|
| 701.259.16 Time for filing an appeal. | |
|
|
| 701.259.17 Bonding procedure. | |
|
|
| 701.259.18 Supplier, restrictive supplier, importer, exporter, blender, dealer, or user licenses. | |
|
|
| 701.259.19 Reinstatement of license canceled for cause. | |
|
|
| 701.259.20 Fuel used in implements of husbandry. | |
|
|
| 701.259.21 Excess tax collected. | |
|
|
| 701.259.22 Retailer gallons report. | |
|