Section 422.110 Income tax credit in lieu of refund.
2025 Code of Iowa
In lieu of the fuel tax refund provided in section 452A.17, a person or corporation subject to taxation under subchapter II or III of this chapter may elect to receive an income tax credit. The person or corporation which elects to receive an in...
Section 422.111 Fuel tax credit as income tax credit.
2025 Code of Iowa
The fuel tax credit may be applied against the income tax liability of the person or corporation as determined on the tax return filed for the year in which the fuel tax was paid. The department shall provide forms for claiming the fuel tax credit. If...
Section 422.112 Aircraft fuel tax transfer.
2025 Code of Iowa
The department shall certify quarterly to the treasurer of state the amount of credit that has been taken against income tax liability since the time of the last certification, for the Iowa fuel tax paid on motor fuel, special fuel and motor fuel used...
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