Library Library Motor Fuel Taxes Statutes
452A.1 Short title. 452A.2 Definitions. 452A.3 Levy of excise tax. 452A.4 Supplier's, restrictive supplier's, importer's, exporter's, dealer's 452A.5 Distribution allowance. 452A.6 Ethanol blended gasoline and other products blender's license. 452A.7 Foreign suppliers. 452A.8 Tax reports -- computation and payment of tax -- credits. 452A.9 Returns from persons not licensed as suppliers, restrictive supplier 452A.10 Required records. 452A.11 Reserved. 452A.12 Loading and delivery evidence on transportation equipment. 452A.13 Evidence produced upon request. Repealed effective January 1, 1996, 452A.14 Reserved. 452A.15 Transportation reports -- refinery and pipeline and marine terminal 452A.16 Credit or refund to licensee -- fuel used other than in watercraft, 452A.17 Refunds. 452A.18 Refund permit. 452A.19 Revocation of refund permit. 452A.20 Posting price and discounts. Repealed effective January 1, 1996, by 452A.21 Refund -- credit. 452A.22 Tax collected on exempt fuel. 452A.23 through 452A.30 Reserved. DIVISION II SPECIAL FUEL TAX 452A.31 Special terms. 452A.32 Schedule for averaging ethanol content in E-85 gasoline. 452A.33 Reporting requirements. 452A.34 through 452A.49 Reserved. DIVISION III MOTOR FUEL AND SPECIAL FUEL USE TAX FOR INTERSTATE MOTOR VEHIC 452A.50 Short title. 452A.51 Purpose. 452A.52 Fuels imported in supply tanks of motor vehicles. 452A.53 Permit or license. 452A.54 Fuel tax computation -- refund -- reporting and payment. 452A.55 Records. 452A.56 Interstate motor fuel tax -- reciprocity agreements. DIVISION IV PROVISIONS COMMON TO TAXES IMPOSED UNDER DIVISIONS I AND III 452A.57 Definitions. 452A.58 Commercial motor vehicles on lease. 452A.59 Administrative rules. 452A.60 Forms of report, refund claim, and records. 452A.61 Timely filing of reports and returns -- extension. 452A.62 Inspection of records. 452A.63 Information confidential. 452A.64 Failure to file return -- incorrect return. 452A.65 Failure to promptly pay fuel taxes -- refunds -- interest and penal 452A.66 Statutes applicable to motor fuel tax. 452A.67 Limitation on collection proceedings. 452A.68 Power of department of revenue or the state department of transport 452A.69 Hearings before state agency. 452A.70 Discontinuance of licensed activity -- liability for taxes and pena 452A.71 Refund of tax on fuel lost as result of casualty. 452A.72 Refund for fuel taxes erroneously or illegally collected or paid. 452A.73 Embezzlement of fuel tax money -- penalty. 452A.74 Unlawful acts -- penalty. 452A.74A Additional penalty and enforcement provisions. 452A.75 Penalty for false certificate -- place of trial. 452A.76 Enforcement authority. 452A.77 Moneys deposited in treasury -- refunds -- administration. 452A.78 Other remedies available. 452A.79 Use of revenue. 452A.79A Marine fuel tax fund. 452A.80 Microfilm or photographic copies -- originals destroyed. 452A.81 Agreement for refund of federal tax. 452A.82 Aviation fuel tax fund. 452A.83 Reserved. 452A.84 Transfer to state general fund. 452A.85 Tax payment for stored motor fuel, ethanol blended gasoline, specia 452A.86 Method of determining gallonage. 214A.1 Definitions. 214A.2 Tests and standards.