reglab/housing_qa huggingface dataset:
IA Code § 452A.55 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.55 - Records.

452A.55 Records.   1. Every person operating within the purview of this subchapter shall make and keep for a period of four years such records as may reasonably be required by the state department of transportation for the administration of this subchapter. If in the normal conduct of the business, the required records are maintained and kept at an office outside the state of Iowa, it shall be a sufficient compliance with this section if the records are made available for audit and examination by the state department of transportation at the office outside Iowa.   2. The state department of transportation, within a period of one year from the issuance of a permanent international fuel tax agreement fuel permit or license, may audit the records of the permittee or licensee for the two years preceding the issuance of the permit or license. The state department of transportation shall collect all taxes due had the permittee or licensee been licensed for the two years prior to the issuance of the permit or license and shall refund any overpayment pursuant to section 452A.54. When, as a result of an audit, fuel taxes unpaid and due the state of Iowa exceed five hundred dollars, the audit shall be at the expense of the person whose records are being audited. However, if an audit of records maintained under this section is made outside the state of Iowa in a state which requires payment of the costs for similar audits performed by officials or employees of the other state when made in Iowa, then all costs of audits performed outside of Iowa in the other state shall be at the expense of the person whose records are audited.  [C27, 31, §5093-a8; C35, §5093-f14, -f21; C39, §5093.14, 5093.21; C46, 50, 54, §324.27, 324.28, 324.41; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.55]  84 Acts, ch 1174, §3  C93, §452A.55  97 Acts, ch 108, §46; 2018 Acts, ch 1041, §127  Referred to in §452A.53
IA Code § 452A.56 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.56 - Interstate motor fuel tax — reciprocity agreements.

452A.56 Interstate motor fuel tax — reciprocity agreements.   1. The director of transportation may enter into motor fuel tax agreements on behalf of this state with authorized representatives of other states. The director of transportation may enter into and the state department of transportation may become a member of a motor fuel tax agreement for the collection and refund of interstate motor fuel tax. The director of transportation may adopt rules pursuant to chapter 17A to implement the agreement for the collection and refund of interstate motor fuel tax.   2. The department may enter into an agreement for the collection and refund of interstate motor fuel tax which conflicts with sections 452A.57, 452A.58, 452A.65, and 452A.68 and the agreement shall govern carriers covered by the agreement. Copies of the agreement shall be filed with the secretary of the senate and the chief clerk of the house.  [82 Acts, ch 1071, §1]  C83, §324.56  86 Acts, ch 1245, §1942  C93, §452A.56  2018 Acts, ch 1041, §127
IA Code § 452A.58 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.58 - Commercial motor vehicles on lease.

452A.58 Commercial motor vehicles on lease.   1. Every commercial motor vehicle as defined in section 452A.57, subsection 3, leased to a carrier shall be subject to the provisions of this subchapter and rules and regulations enforced pursuant thereto to the same extent and in the same manner as commercial vehicles owned by such carrier.   2. A lessor of a commercial motor vehicle shall be deemed a carrier with respect to such vehicles leased to others by the lessor and motor fuel or special fuel consumed thereby if the lessor supplies or pays for the motor fuel or special fuel consumed by such vehicle or makes rental or other charges calculated to include the cost of such fuel.   3. The provisions of this section shall govern the primary liability pursuant to this section if either lessor or lessee primarily fails in whole or in part to discharge this liability. Such failing party as lessor or lessee party to the transaction shall be jointly and severally responsible and liable for the provisions of subchapter III of this chapter and for payment of any tax unpaid and due pursuant thereto, provided that any taxes collected by this state shall not exceed the total amount or amounts of the taxes due on account of the transaction in question and such penalties and costs, if any, as may be imposed.  [C71, 73, 75, 77, 79, 81, §324.58]  C93, §452A.58  2016 Acts, ch 1011, §121; 2018 Acts, ch 1041, §127  Referred to in §452A.56  For future amendment to subsection 2, effective July 1, 2023, see 2019 Acts, ch 151, §32, 46
IA Code § 452A.59 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.59 - Administrative rules.

452A.59 Administrative rules.   The department of revenue and the state department of transportation are authorized and empowered to adopt rules under chapter 17A, relating to the administration and enforcement of this chapter as deemed necessary by the departments. However, when in the opinion of the director it is necessary for the efficient administration of this chapter, the director may regard persons in possession of motor fuel, special fuel, biofuel, alcohol, or alcohol derivative substances as blenders, dealers, eligible purchasers, exporters, importers, restrictive suppliers, suppliers, terminal operators, or nonterminal storage facility operators.  [C35, §5093-f18, -f21, -f36; C39, §5093.18, 5093.21, 5093.36; C46, 50, 54, §324.32, 324.40, 324.64; C58, 62, 66, §324.58; C71, 73, 75, 77, 79, 81, §324.59]  C93, §452A.59  95 Acts, ch 155, §29; 2003 Acts, ch 145, §286; 2008 Acts, ch 1184, §64  For future amendment to this section, effective July 1, 2023, see 2019 Acts, ch 151, §33, 46
IA Code § 452A.60 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.60 - Forms of report, refund claim, and records.

452A.60 Forms of report, refund claim, and records.   1. The department of revenue or the state department of transportation shall prescribe and furnish all forms, as applicable, upon which reports, returns, and applications shall be made and claims for refund presented under this chapter and may prescribe forms of record to be kept by suppliers, restrictive suppliers, importers, exporters, blenders, common carriers, contract carriers, licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen dealers and users, terminal operators, nonterminal storage facility operations, and interstate commercial motor vehicle operators.   2. The department of revenue or the state department of transportation may approve a form of record, other than a prescribed form, if the required information is presented in a reasonably accessible form which substantially complies with the prescribed form.  [C35, §5093-f21, -f36; C39, §5093.21, 5093.36; C46, 50, 54, §324.42, 324.64; C58, 62, 66, §324.59; C71, 73, 75, 77, 79, 81, §324.60]  C93, §452A.60  95 Acts, ch 155, §30; 99 Acts, ch 151, §67, 89; 2002 Acts, ch 1151, §27; 2003 Acts, ch 145, §286; 2014 Acts, ch 1032, §7; 2019 Acts, ch 151, §10, 17  For future amendment to subsection 1, effective July 1, 2023, see 2019 Acts, ch 151, §34, 46
IA Code § 452A.61 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.61 - Timely filing of reports and returns — extension.

452A.61 Timely filing of reports and returns — extension.   1. The reports, returns, and remittances required under this chapter shall be deemed filed within the required time if postpaid, properly addressed, and postmarked on or before midnight of the day on which due and payable. If the final filing date falls on a Saturday, Sunday, or legal holiday the next secular or business day shall be the final filing date.   2. The department of revenue or the state department of transportation upon application may grant a reasonable extension of time for the filing of any required report, return, or tax payment.  [C27, 31, §5093-a5, -b1; C35, §5093-f9, -f21, -f25; C39, §5093.09, 5093.21, 5093.25; C46, 50, 54, §324.13, 324.41, 324.46; C58, 62, 66, §324.60; C71, 73, 75, 77, 79, 81, §324.61]  C93, §452A.61  99 Acts, ch 151, §68, 89; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127
IA Code § 452A.62 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.62 - Inspection of records.

452A.62 Inspection of records.   1. The department of revenue or the state department of transportation, whichever is applicable, is hereby given the authority within the time prescribed for keeping records to do the following:   a. To examine, during the usual business hours of the day, the records, books, papers, receipts, invoices, storage tanks, and any other equipment of any of the following:   (1) A distributor, supplier, restrictive supplier, importer, exporter, blender, terminal operator, nonterminal storage facility, common carrier, or contract carrier, pertaining to motor fuel or undyed special fuel withdrawn from a terminal or a nonterminal storage facility, or brought into this state.   (2) A licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen dealer, user, or person supplying compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen to a licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen dealer or user.   (3) An interstate operator of motor vehicles to verify the truth and accuracy of any statement, report, or return, or to ascertain whether or not the taxes imposed by this chapter have been paid.   (4) Any person selling fuels that can be used for highway use.   b. To examine the records, books, papers, receipts, and invoices of any distributor, supplier, restrictive supplier, importer, blender, exporter, terminal operator, nonterminal storage facility, licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen dealer or user, or any other person who possesses fuel upon which the tax has not been paid to determine financial responsibility for the payment of the taxes imposed by this chapter.   2. If a person under this section refuses access to pertinent records, books, papers, receipts, invoices, storage tanks, or any other equipment, the appropriate state agency shall certify the names and facts to any court of competent jurisdiction, and the court shall enter an order to enforce this chapter.  [C27, 31, §5093-a6; C35, §5093-f26, -f29; C39, §5093.26, 5093.29; C46, 50, 54, §324.47, 324.52; C58, 62, 66, §324.61; C71, 73, 75, 77, 79, 81, §324.62]  C93, §452A.62  95 Acts, ch 155, §31, 44; 2002 Acts, ch 1151, §28; 2003 Acts, ch 145, §286; 2005 Acts, ch 140, §65, 66; 2011 Acts, ch 25, §143; 2014 Acts, ch 1032, §8, 9; 2015 Acts, ch 30, §129; 2019 Acts, ch 151, §11, 12, 17  For future text of subsection 1, paragraph a, subparagraph (5), effective July 1, 2023, see 2019 Acts, ch 151, §35, 46  For future amendment to subsection 1, paragraph b, effective July 1, 2023, see 2019 Acts, ch 151, §36, 46
IA Code § 452A.63 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.63 - Information confidential.

452A.63 Information confidential.   1. All information obtained by the department of revenue or the state department of transportation from the examining of reports, returns, or records required to be filed or kept under this chapter shall be treated as confidential and shall not be divulged except to other state officers, a member or members of the general assembly, or any duly appointed committee of either or both houses of the general assembly, or to a representative of the state having some responsibility in connection with the collection of the taxes imposed or in proceedings brought under this chapter. The appropriate state agency may make available to the public on or before forty-five days following the last day of the month in which the tax is required to be paid, the names of suppliers, restrictive suppliers, and importers and as to each of them the total gallons of motor fuel, undyed special fuel, and ethanol blended gasoline withdrawn from terminals or imported into the state during that month. The department of revenue or the state department of transportation, upon request of officials entrusted with enforcement of the motor fuel tax laws of the federal government or any other state, may forward to these officials any pertinent information which the appropriate state agency may have relative to motor fuel and special fuel, provided the officials of the other state furnish like information.   2. Any person violating this section, and disclosing the contents of any records, returns, or reports required to be kept or made under this chapter, except as otherwise provided, shall be guilty of a simple misdemeanor.  [C27, 31, §5093-a6; C35, §5093-f27; C39, §5093.27; C46, 50, 54, §324.48; C58, 62, 66, §324.62; C71, 73, 75, 77, 79, 81, §324.63]  C93, §452A.63  95 Acts, ch 155, §32, 44; 96 Acts, ch 1066, §13, 21; 99 Acts, ch 151, §69, 89; 2003 Acts, ch 145, §286; 2006 Acts, ch 1142, §83; 2018 Acts, ch 1041, §127  Referred to in §421.28, 422.20, 422.72, 452A.66  For future amendment to subsection 1, effective July 1, 2023, see 2019 Acts, ch 151, §37, 46
IA Code § 452A.64 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.64 - Failure to file return — incorrect return.

452A.64 Failure to file return — incorrect return.   If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the appropriate state agency shall determine the amount of tax due. The determination shall be made from all information that the appropriate state agency may be able to obtain and, if necessary, the agency may estimate the tax on the basis of external indices. The appropriate state agency shall give notice of the determination to the person liable for the tax. The determination shall fix the tax unless the person against whom it is assessed shall, within sixty days after the giving of notice of the determination, apply to the director of the appropriate state agency for a hearing or unless the taxpayer contests the determination by paying the tax, interest, and penalty and timely filing a claim for refund. At the hearing, evidence may be offered to support the determination or to prove that it is incorrect. After the hearing, the director shall give notice of the decision to the person liable for the tax. The findings of the appropriate state agency as to the amount of fuel taxes, penalties, and interest due from any person shall be presumed to be the correct amount and in any litigation which may follow, the certificate of the agency shall be admitted in evidence, shall constitute a prima facie case and shall impose upon the other party the burden of showing any error in the findings and the extent thereof or that the finding was contrary to law.  [C35, §5093-f11, -f12; C39, §5093.11, 5093.12; C46, 50, 54, §324.19, 324.20, 324.21; C58, 62, 66, §324.63; C71, 73, 75, 77, 79, 81, §324.64; 81 Acts, ch 131, §2]  C93, §452A.64  94 Acts, ch 1133, §12, 16; 2014 Acts, ch 1128, §5  Referred to in §421.10
IA Code § 452A.66 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.66 - Statutes applicable to motor fuel tax.

452A.66 Statutes applicable to motor fuel tax.   1. The appropriate state agency shall administer the taxes imposed by this chapter in the same manner as and subject to section 422.25, subsection 4, and section 423.35.   2. All the provisions of section 422.26 shall apply in respect to the taxes, penalties, interest, and costs imposed by this chapter excepting that as applied to any tax imposed by this chapter, the lien provided in section 422.26 shall be prior and paramount over all subsequent liens upon any personal property within this state, or right to such personal property, belonging to the taxpayer without the necessity of recording as provided in section 422.26. The requirements for recording shall, as applied to the tax imposed by this chapter, apply only to the liens upon real property. When requested to do so by any person from whom a taxpayer is seeking credit, or with whom the taxpayer is negotiating the sale of any personal property, or by any other person having a legitimate interest in such information, the director shall, upon being satisfied that such a situation exists, inform such person as to the amount of unpaid taxes due by such taxpayer under the provisions of this chapter. The giving of such information under such circumstances shall not be deemed a violation of section 452A.63 as applied to this chapter.  [C35, §5093-f13; C39, §5093.13; C46, 50, 54, §324.22 – 324.24; C58, 62, 66, §324.65; C71, 73, 75, 77, 79, 81, §324.66]  86 Acts, ch 1007, §14; 87 Acts, ch 233, §132  C93, §452A.66  2003 Acts, 1st Ex, ch 2, §196, 205; 2006 Acts, ch 1142, §83; 2016 Acts, ch 1011, §73; 2020 Acts, ch 1063, §236  Referred to in §602.8102(56)  Subsection 2 amended
IA Code § 452A.67 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.67 - Limitation on collection proceedings.

452A.67 Limitation on collection proceedings.   1. The department shall examine the return and enforce collection of any amount of tax, penalty, fine, or interest over and above the amount shown to be due by the return filed by a licensee as soon as practicable but no later than three years after the return is filed. An assessment shall not be made covering a period beyond three years after the return is filed except that the period for the examination and determination of the correct amount of tax is unlimited in the case of a false or fraudulent return made with the intent to evade tax or in the case of a failure to file a return.   2. The three-year period of limitation may be extended by a taxpayer by signing a waiver agreement form to be provided by the department. The agreement must stipulate the period of extension and the tax period to which the extension applies. The agreement must also provide that a claim for refund may be filed by the taxpayer at any time during the period of extension.  [C58, 62, 66, §324.66; C71, 73, 75, 77, 79, 81, §324.67]  89 Acts, ch 251, §8  C93, §452A.67  96 Acts, ch 1066, §14, 21; 99 Acts, ch 151, §70, 89; 2018 Acts, ch 1041, §127  Referred to in §602.8102(56)
IA Code § 452A.69 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.69 - Hearings before state agency.

452A.69 Hearings before state agency.   Hearings before a state agency authorized under the provisions of this chapter may be held at a site in the state as the state agency may direct. The state agency shall have the power to issue subpoenas including subpoenas duces tecum and to require the attendance of witnesses and the production of books, records and papers. In the event any person shall refuse to obey subpoena, or after appearing refuses to testify, the state agency shall certify the name of the person to the district court of the county where the hearing is being held and the court shall proceed with the witness in the same manner as if the refusal had occurred in open court.  [C27, 31, §5093-a5; C35, §5093-f10, -f11, -f12; C39, §5093.10, 5093.11, 5093.12; C46, 50, 54, §324.18 – 324.21; C58, 62, 66, §324.68; C71, 73, 75, 77, 79, 81, §324.69]  C93, §452A.69
IA Code § 452A.70 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.70 - Discontinuance of licensed activity — liability for taxes and penalties.

452A.70 Discontinuance of licensed activity — liability for taxes and penalties.   If a licensee ceases to engage in the state in activities for which the person’s license was issued or discontinues, sells, or transfers the business in which the person has carried on that activity the licensee shall notify the department of revenue, which shall forward notice to the state department of transportation, in writing at least ten days prior to the time the cessation, discontinuance, sale or transfer takes effect. The notice shall give the date of proposed cessation or discontinuance, and, in the event of a proposed sale or transfer of the business, the date and the name and address of the purchaser or transferee. All fuel taxes, penalties and interest under this chapter not yet due and payable shall, together with any and all interest accruing or penalties imposed under this chapter shall become due and payable concurrently with the cessation, discontinuances, sale or transfer, and it shall be the duty of the licensee to make a report and pay all the fuel taxes, interest, and penalties within ten days.  [C27, 31, §5093-a5; C35, §5093-f10; C39, §5093.10; C46, 50, 54, §324.18; C58, 62, 66, §324.69; C71, 73, 75, 77, 79, 81, §324.70]  C93, §452A.70  2003 Acts, ch 145, §286
IA Code § 452A.71 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.71 - Refund of tax on fuel lost as result of casualty.

452A.71 Refund of tax on fuel lost as result of casualty.   Except as provided in section 452A.54, a person who has paid or has had charged to the person’s account with a distributor, dealer, or user fuel taxes imposed under this chapter with respect to motor fuel or undyed special fuel in excess of one hundred gallons, which, while the person is the owner, is subsequently lost or destroyed through leakage, fire, explosion, lightning, flood, storm, or other casualty, except evaporation or unknown causes, shall be entitled to a refund of the tax so paid or charged. To qualify for the refund, the person shall notify the department of revenue in writing of the loss or destruction and the gallonage lost or destroyed within ten days from the date of discovery of the loss or destruction. Within sixty days after filing the notice, the person shall file with the department of revenue an affidavit sworn to by the person having immediate custody of the motor fuel or undyed special fuel at the time of the loss or destruction setting forth in full the circumstances and amount of the loss or destruction and such other information as the department of revenue may require. Any refund payable under this section may be applied by the department against any tax liability outstanding on the books of the department against the claimant.  [C27, 31, §5093-a5; C35, §5093-f9; C39, §5093.09; C46, 50, 54, §324.14, 324.15; C58, 62, 66, §324.70; C71, 73, 75, 77, 79, 81, §324.71]  C93, §452A.71  95 Acts, ch 155, §33, 44; 96 Acts, ch 1034, §45; 96 Acts, ch 1066, §15, 21; 2003 Acts, ch 145, §286