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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 260 MOTOR FUEL AND UNDYED SPECIAL FUEL | Chapter Listing (Official Version - PDF format)
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| 701.260.1 Tax rates—time tax attaches—responsible party. |  |
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| 701.260.2 Exemption. | |
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| 701.260.3 Responsibilities of blenders at nonterminal locations. | |
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| 701.260.4 Tax returns—computations. | |
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| 701.260.5 Distribution allowance. | |
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| 701.260.6 Supplier credit—uncollectible account. | |
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| 701.260.7 Refunds. | |
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| 701.260.8 Claim for refund—payment of claim. | |
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| 701.260.9 Refund permit. | |
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| 701.260.10 Revocation of refund permit. | |
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| 701.260.11 Income tax credit in lieu of refund. | |
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| 701.260.12 Reduction of refund—sales and use tax. | |
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| 701.260.13 Terminal withdrawals—meters. | |
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| 701.260.14 Terminal and nonterminal storage facility reports and records. | |
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| 701.260.15 Transportation reports. | |
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| 701.260.16 Bill of lading or manifest requirements. | |
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