701.64.1 Definitions. |
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701.64.2 Time tax attaches—responsible party. |
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701.64.3 Exemptions. |
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701.64.4 Ethanol blended gasoline exemption. |
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701.64.5 Tax reports—computations. |
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701.64.6 Distributors licensed. |
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701.64.7 Credit to licensee—adjustments—limitations. |
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701.64.8 Refund to nonlicensee—nonhighway use of ethanol blended gasoline. |
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701.64.9 Refund permit. |
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701.64.10 Revocation of refund permit. |
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701.64.11 Income tax credit in lieu of refund. |
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701.64.12 Refund to nonlicensee—casualty loss. |
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701.64.13 Reduction of refund or credit—sales tax. |
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701.64.14 Audit of farming operations. |
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701.64.15 State of Iowa, political subdivisions, or regional transit systems. |
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701.64.16 Terminal withdrawals—meters. |
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701.64.17 Terminal reports—records. |
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701.64.18 Method of reporting taxable gallonage. |
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701.64.19 Transportation reports. |
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701.64.20 Bill of lading or manifest requirements. |
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701.64.21 Price posting. |
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701.64.22 Contract carriers. |
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