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Permanent LinkIowa Code - 2024
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 452A - MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES 
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| Back to Chapter Listing| Code Section | RTF | |
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| §452A.1 - Short title. | RTF | |
| §452A.2 - Definitions. | RTF | |
| §452A.2A - Standards and classifications of fuel. | 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.6A - Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel. | 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 | RTF | |
| §452A.12 - Loading and delivery evidence on transportation equipment. | RTF | |
| §452A.13 - Evidence produced upon request. | RTF | |
| §452A.14 | 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. | RTF | |
| §452A.17 - Refunds. | RTF | |
| §452A.18 - Refund permit. | RTF | |
| §452A.19 - Revocation of refund permit. | RTF | |
| §452A.20 - Posting price and discounts. | RTF | |
| §452A.21 - Refund — credit. | RTF | |
| §452A.22 - Tax collected on exempt fuel. | RTF | |
| §452A.23 - Motor fuel tax — administration by department. | RTF | |
| §452A.25 | RTF | |
| §452A.26 | RTF | |
| §452A.27 | RTF | |
| §452A.28 | RTF | |
| §452A.29 | RTF | |
| §452A.30 | 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 | RTF | |
| §452A.35 | RTF | |
| §452A.36 | RTF | |
| §452A.37 | RTF | |
| §452A.38 | RTF | |
| §452A.39 | RTF | |
| §452A.40 - Definitions. | RTF | |
| §452A.41 - Levy and collection of excise tax on electric fuel. | RTF | |
| §452A.42 - Electric fuel dealer’s and user’s license. | RTF | |
| §452A.43 - Records. | RTF | |
| §452A.44 - Refunds. | RTF | |
| §452A.45 | RTF | |
| §452A.46 | RTF | |
| §452A.47 | RTF | |
| §452A.48 | RTF | |
| §452A.49 | RTF | |
| §452A.50 - Short title. | RTF | |
| §452A.51 - Purpose. | RTF | |
| §452A.52 - Fuels imported — applicability. | 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. | 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 - Marine fuel tax fund. | 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 | RTF | |
| §452A.84 - Transfer to marine fuel tax fund. | 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. | RTF | |
| §452A.86 - Method of determining gallonage. | RTF |