Iowa Code - 2023

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.2A - Standards and classifications of fuel. 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 - Evidence produced upon request. PDF RTF
§452A.14 PDF RTF
§452A.15 - Transportation reports — refinery and pipeline and marine terminal reports. PDF RTF
§452A.16 - Credit or refund to licensee — fuel used other than in watercraft, aircraft, or motor vehicles — casualty losses. PDF RTF
§452A.17 - Refunds. PDF RTF
§452A.18 - Refund permit. PDF RTF
§452A.19 - Revocation of refund permit. PDF RTF
§452A.20 - Posting price and discounts. PDF RTF
§452A.21 - Refund — credit. PDF RTF
§452A.22 - Tax collected on exempt fuel. PDF RTF
§452A.23 PDF RTF
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§452A.25 PDF RTF
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§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
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§452A.40 PDF RTF
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§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. 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, liquefied natural gas, liquefied petroleum gas, and hydrogen. PDF RTF
§452A.86 - Method of determining gallonage. PDF RTF