Iowa Administrative Code - 07/16/2008

Revenue Department [701] | Agency Listing
Chapter 64 MOTOR FUEL**This chapter effective through 12/31/95; see 701—Ch 68, effective 1/1/96. | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.64.1 Definitions.
701.64.2 Time tax attaches—responsible party.
701.64.3 Exemptions.
701.64.4 Ethanol blended gasoline exemption.
701.64.5 Tax reports—computations.
701.64.6 Distributors licensed.
701.64.7 Credit to licensee—adjustments—limitations.
701.64.8 Refund to nonlicensee—nonhighway use of ethanol blended gasoline.
701.64.9 Refund permit.
701.64.10 Revocation of refund permit.
701.64.11 Income tax credit in lieu of refund.
701.64.12 Refund to nonlicensee—casualty loss.
701.64.13 Reduction of refund or credit—sales tax.
701.64.14 Audit of farming operations.
701.64.15 State of Iowa, political subdivisions, or regional transit systems.
701.64.16 Terminal withdrawals—meters.
701.64.17 Terminal reports—records.
701.64.18 Method of reporting taxable gallonage.
701.64.19 Transportation reports.
701.64.20 Bill of lading or manifest requirements.
701.64.21 Price posting.
701.64.22 Contract carriers.