Print
Permanent LinkIowa Code - 2007
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES 
| Back to Chapter Listing
| Back to Chapter Listing| Code Section | RTF | |
|---|---|---|
| §452A.1 - Short title. | RTF | |
| §452A.2 - Definitions. | RTF | |
| §452A.3 - Levy of excise tax. | RTF | |
| §452A.4 - Supplier's, restrictive supplier's, importer's, exporter's, dealer's, and user's license. | RTF | |
| §452A.5 - Distribution allowance. | RTF | |
| §452A.6 - Ethanol blended gasoline and other products ? blender's license. | RTF | |
| §452A.7 - Foreign suppliers. | RTF | |
| §452A.8 - Tax reports ? computation and payment of tax ? credits. | RTF | |
| §452A.9 - Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders. | RTF | |
| §452A.10 - Required records. | RTF | |
| §452A.11 - Reserved. | RTF | |
| §452A.12 - Loading and delivery evidence on transportation equipment. | RTF | |
| §452A.13 - Evidence produced upon request. Repealed effective January 1, 1996, by 95 Acts, ch 155, § 43, 44. | RTF | |
| §452A.14 - Reserved. | RTF | |
| §452A.15 - Transportation reports ? refinery and pipeline and marine terminal reports. | RTF | |
| §452A.16 - Credit or refund to licensee ? fuel used other than in watercraft, aircraft, or motor vehicles ? casualty losses. Repealed effective January 1, 1996, by 95 Acts, ch 155, §43, 44. | RTF | |
| §452A.17 - Refunds. | RTF | |
| §452A.18 - Refund permit. | RTF | |
| §452A.19 - Revocation of refund permit. | RTF | |
| §452A.20 - Posting price and discounts. Repealed effective January 1, 1996, by 95 Acts, ch 155, §43, 44. | RTF | |
| §452A.21 - Refund ? credit. | RTF | |
| §452A.22 - Tax collected on exempt fuel. | RTF | |
| §452A.23 - through 452A.30 Reserved. | RTF | |
| §452A.31 - Special terms. | RTF | |
| §452A.32 - Schedule for averaging ethanol content in E-85 gasoline. | RTF | |
| §452A.33 - Reporting requirements. | RTF | |
| §452A.34 - through 452A.49 Reserved. | RTF | |
| §452A.50 - Short title. | RTF | |
| §452A.51 - Purpose. | RTF | |
| §452A.52 - Fuels imported in supply tanks of motor vehicles. | RTF | |
| §452A.53 - Permit or license. | RTF | |
| §452A.54 - Fuel tax computation ? refund ? reporting and payment. | RTF | |
| §452A.55 - Records. | RTF | |
| §452A.56 - Interstate motor fuel tax ? reciprocity agreements. | RTF | |
| §452A.57 - Definitions. | RTF | |
| §452A.58 - Commercial motor vehicles on lease. | RTF | |
| §452A.59 - Administrative rules. | RTF | |
| §452A.60 - Forms of report, refund claim, and records. | RTF | |
| §452A.61 - Timely filing of reports and returns ? extension. | RTF | |
| §452A.62 - Inspection of records. | RTF | |
| §452A.63 - Information confidential. | RTF | |
| §452A.64 - Failure to file return ? incorrect return. | RTF | |
| §452A.65 - Failure to promptly pay fuel taxes ? refunds ? interest and penalties ? successor liability. | RTF | |
| §452A.66 - Statutes applicable to motor fuel tax. | RTF | |
| §452A.67 - Limitation on collection proceedings. | RTF | |
| §452A.68 - Power of department of revenue or the state department of transportation to cancel licenses. | RTF | |
| §452A.69 - Hearings before state agency. | RTF | |
| §452A.70 - Discontinuance of licensed activity ? liability for taxes and penalties. | RTF | |
| §452A.71 - Refund of tax on fuel lost as result of casualty. | RTF | |
| §452A.72 - Refund for fuel taxes erroneously or illegally collected or paid. | RTF | |
| §452A.73 - Embezzlement of fuel tax money ? penalty. | RTF | |
| §452A.74 - Unlawful acts ? penalty. | RTF | |
| §452A.74A - Additional penalty and enforcement provisions. | RTF | |
| §452A.75 - Penalty for false certificate ? place of trial. | RTF | |
| §452A.76 - Enforcement authority. | RTF | |
| §452A.77 - Moneys deposited in treasury ? refunds ? administration. | RTF | |
| §452A.78 - Other remedies available. | RTF | |
| §452A.79 - Use of revenue. | RTF | |
| §452A.79A - Reserved. | RTF | |
| §452A.80 - Microfilm or photographic copies ? originals destroyed. | RTF | |
| §452A.81 - Agreement for refund of federal tax. | RTF | |
| §452A.82 - Aviation fuel tax fund. | RTF | |
| §452A.83 - Reserved. | RTF | |
| §452A.84 - Transfer to state general fund. | RTF | |
| §452A.85 - Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, and liquefied petroleum gas ? penalty. | RTF | |
| §452A.86 - Method of determining gallonage. | RTF |