701.65.1 Definitions. |
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701.65.2 Time tax attaches—responsible party. |
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701.65.3 Motor vehicle or aircraft special fuel holding tank. |
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701.65.4 Special fuel distributors. |
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701.65.5 Duty of the distributor to ascertain the status of purchaser. |
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701.65.6 Persons authorized to place special fuel in the fuel supply tank of a motor vehicle or aircraft. |
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701.65.7 Requirements to be licensed. |
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701.65.8 Licensed metered pumps. |
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701.65.9 Single license for each location. |
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701.65.10 Dealer’s and user’s license nonassignable. |
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701.65.11 Separate storage—bulk sales—highway or aircraft use. |
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701.65.12 Combined storage—bulk sales—highway/aircraft sales or use. |
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701.65.13 Exemption certificates. |
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701.65.14 Tank vehicles. |
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701.65.15 Special fuel sold to the state of Iowa, its political subdivisions, contract carriers under contract with public schools to transport pupils or regional transit systems. |
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701.65.16 Refunds to persons not licensed under chapter 452A. |
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701.65.17 Credit to persons licensed under chapter 452A. |
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701.65.18 Sales tax charged if sale is exempt from fuel tax. |
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701.65.19 Location of records—special fuel users and dealers. |
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701.65.20 Natural gas used as special fuel—time tax attaches—responsible party. |
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701.65.21 Key/card-activated pumps. |
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