Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 68 MOTOR FUEL AND UNDYED SPECIAL FUEL | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.68.1 Definitions.
701.68.2 Tax rates—time tax attaches—responsible party.
701.68.3 Exemption.
701.68.4 Blended fuel taxation—nonterminal location.
701.68.5 Tax returns—computations.
701.68.6 Distribution allowance.
701.68.7 Supplier credit—uncollectible account.
701.68.8 Refunds.
701.68.9 Claim for refund—payment of claim.
701.68.10 Refund permit.
701.68.11 Revocation of refund permit.
701.68.12 Income tax credit in lieu of refund.
701.68.13 Reduction of refund—sales and use tax.
701.68.14 Terminal withdrawals—meters.
701.68.15 Terminal and nonterminal storage facility reports and records.
701.68.16 Method of reporting taxable gallonage.
701.68.17 Transportation reports.
701.68.18 Bill of lading or manifest requirements.
701.68.19 Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel.