Iowa Code - 2014

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§452A.1 - Short title. PDF RTF
§452A.2 - Definitions. PDF RTF
§452A.3 - Levy of excise tax. PDF RTF
§452A.4 - Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license. PDF RTF
§452A.5 - Distribution allowance. PDF RTF
§452A.6 - Ethanol blended gasoline and other products — blender’s license. PDF RTF
§452A.6A - Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel. PDF RTF
§452A.7 - Foreign suppliers. PDF RTF
§452A.8 - Tax reports — computation and payment of tax — credits. PDF RTF
§452A.9 - Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders. PDF RTF
§452A.10 - Required records. PDF RTF
§452A.11 PDF RTF
§452A.12 - Loading and delivery evidence on transportation equipment. PDF RTF
§452A.13 PDF RTF
§452A.14 PDF RTF
§452A.15 - Transportation reports — refinery and pipeline and marine terminal reports. PDF RTF
§452A.16 PDF RTF
§452A.17 - Refunds. PDF RTF
§452A.18 - Refund permit. PDF RTF
§452A.19 - Revocation of refund permit. PDF RTF
§452A.20 PDF RTF
§452A.21 - Refund — credit. PDF RTF
§452A.22 - Tax collected on exempt fuel. PDF RTF
§452A.23 PDF RTF
§452A.24 PDF RTF
§452A.25 PDF RTF
§452A.26 PDF RTF
§452A.27 PDF RTF
§452A.28 PDF RTF
§452A.29 PDF RTF
§452A.30 PDF RTF
§452A.31 - Special terms. PDF RTF
§452A.32 - Schedule for averaging ethanol content in E-85 gasoline. PDF RTF
§452A.33 - Reporting requirements. PDF RTF
§452A.34 PDF RTF
§452A.35 PDF RTF
§452A.36 PDF RTF
§452A.37 PDF RTF
§452A.38 PDF RTF
§452A.39 PDF RTF
§452A.40 PDF RTF
§452A.41 PDF RTF
§452A.42 PDF RTF
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§452A.44 PDF RTF
§452A.45 PDF RTF
§452A.46 PDF RTF
§452A.47 PDF RTF
§452A.48 PDF RTF
§452A.49 PDF RTF
§452A.50 - Short title. PDF RTF
§452A.51 - Purpose. PDF RTF
§452A.52 - Fuels imported in supply tanks of motor vehicles. PDF RTF
§452A.53 - Permit or license. PDF RTF
§452A.54 - Fuel tax computation — refund — reporting and payment. PDF RTF
§452A.55 - Records. PDF RTF
§452A.56 - Interstate motor fuel tax — reciprocity agreements. PDF RTF
§452A.57 - Definitions. PDF RTF
§452A.58 - Commercial motor vehicles on lease. PDF RTF
§452A.59 - Administrative rules. PDF RTF
§452A.60 - Forms of report, refund claim, and records. PDF RTF
§452A.61 - Timely filing of reports and returns — extension. PDF RTF
§452A.62 - Inspection of records. PDF RTF
§452A.63 - Information confidential. PDF RTF
§452A.64 - Failure to file return — incorrect return. PDF RTF
§452A.65 - Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability. PDF RTF
§452A.66 - Statutes applicable to motor fuel tax. PDF RTF
§452A.67 - Limitation on collection proceedings. PDF RTF
§452A.68 - Power of department of revenue or the state department of transportation to cancel licenses. PDF RTF
§452A.69 - Hearings before state agency. PDF RTF
§452A.70 - Discontinuance of licensed activity — liability for taxes and penalties. PDF RTF
§452A.71 - Refund of tax on fuel lost as result of casualty. PDF RTF
§452A.72 - Refund for fuel taxes erroneously or illegally collected or paid. PDF RTF
§452A.73 - Embezzlement of fuel tax money — penalty. PDF RTF
§452A.74 - Unlawful acts — penalty. PDF RTF
§452A.74A - Additional penalty and enforcement provisions. PDF RTF
§452A.75 - Penalty for false certificate — place of trial. PDF RTF
§452A.76 - Enforcement authority. PDF RTF
§452A.77 - Moneys deposited in treasury — refunds — administration. PDF RTF
§452A.78 - Other remedies available. PDF RTF
§452A.79 - Use of revenue. PDF RTF
§452A.79A - Marine fuel tax fund. PDF RTF
§452A.80 - Microfilm or photographic copies — originals destroyed. PDF RTF
§452A.81 - Agreement for refund of federal tax. PDF RTF
§452A.82 - Aviation fuel tax fund. PDF RTF
§452A.83 PDF RTF
§452A.84 - Transfer to marine fuel tax fund. PDF RTF
§452A.85 - Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, and liquefied petroleum gas — penalty. PDF RTF
§452A.86 - Method of determining gallonage. PDF RTF