reglab/housing_qa huggingface dataset:
IA Code § 452A.72 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.72 - Refund for fuel taxes erroneously or illegally collected or paid.

452A.72 Refund for fuel taxes erroneously or illegally collected or paid.   1. If any fuel taxes, penalties, or interest have been erroneously or illegally collected by the appropriate state agency from a licensee, the appropriate state agency may apply the overpayment against any tax liability outstanding on the books of the department against the claimant, or shall certify the amount to the director of the department of administrative services, who shall draw a warrant for the certified amount on the treasurer of state payable to the licensee. The refund shall be paid to the licensee immediately.   2. A refund shall not be made under this section unless a written claim setting forth the circumstances for which the refund should be allowed is filed with the appropriate state agency within three years from the date of the payment of the taxes erroneously or illegally collected or paid.   3. However, if it is found during an examination by the appropriate state agency that a licensee paid, as a result of a mistake, an amount of tax, penalty, or interest which was not due, and the mistake is found within three years of the overpayment, the appropriate state agency shall credit the amount against any penalty, interest or taxes due or shall refund the amount to the person.  [C27, 31, §5093-a5, -b1; C35, §5093-f9; C39, §5093.09; C46, 50, 54, §324.13, 324.15; C58, 62, 66, §324.71; C71, 73, 75, 77, 79, 81, §324.72]  C93, §452A.72  96 Acts, ch 1066, §16, 21; 2002 Acts, ch 1150, §21; 2003 Acts, ch 145, §286; 2017 Acts, ch 54, §76
IA Code § 452A.73 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.73 - Embezzlement of fuel tax money — penalty.

452A.73 Embezzlement of fuel tax money — penalty.   Every sale of motor fuel in this state and every sale of undyed special fuel dispensed by the seller into a fuel supply tank of a motor vehicle shall, unless otherwise provided, be presumed to include as a part of the purchase price the fuel tax due the state of Iowa under the provisions of this chapter. Every person collecting fuel tax money as part of the selling price of motor fuel or undyed special fuel, shall hold the tax money in trust for the state of Iowa unless the fuel tax on the fuel has been previously paid to the state of Iowa. Any person receiving fuel tax money in trust and failing to remit it to the department of revenue on or before time required shall be guilty of theft.  [C27, 31, §5093-a5; C35, §5093-f9, -f13; C39, §5093.09 – 5093.13; C46, 50, 54, §324.16 – 324.22; C58, 62, 66, §324.72; C71, 73, 75, 77, 79, 81, §324.73]  C93, §452A.73  95 Acts, ch 155, §34, 44; 2003 Acts, ch 145, §286  Theft, chapter 714  For future amendment to this section, effective July 1, 2023, see 2019 Acts, ch 151, §38, 46
IA Code § 452A.75 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.75 - Penalty for false certificate.

452A.75 Penalty for false certificate.   1. Any person who makes a false certificate, false fuel invoice, false fuel receipt, or false fuel sales ticket in any report, return, application, claim, or evidence required or provided for by this chapter or under any rule or regulation shall be guilty of a fraudulent practice.   2. Prosecution for an offense specified in this section shall be commenced within six years following its commission.  [C27, 31, §5093-a4, -a6, -a7, -a8; C35, §5093-f31; C39, §5093.31; C46, 50, 54, §324.58, 324.59; C58, 62, 66, §324.74; C71, 73, 75, 77, 79, 81, §324.75]  83 Acts, ch 160, §2  C93, §452A.75  99 Acts, ch 152, §36, 40; 2018 Acts, ch 1041, §127  Fraudulent practices, see §714.8 – 714.14
IA Code § 452A.76 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.76 - Enforcement authority.

452A.76 Enforcement authority.   1. Authority to enforce subchapter III is given to the state department of transportation. Employees of the state department of transportation designated enforcement employees have the power of peace officers in the performance of their duties; however, they shall not be considered members of the state patrol. The state department of transportation shall furnish enforcement employees with necessary equipment and supplies in the same manner as provided in section 80.18, including uniforms which are distinguishable in color and design from those of the state patrol. Enforcement employees shall be furnished and shall conspicuously display badges of authority.   2. Authority is given to the department of revenue, the state department of transportation, the department of public safety, and any peace officer as requested by such departments to enforce the provisions of subchapter I and this subchapter of this chapter. The department of revenue shall adopt rules providing for enforcement under subchapter I and this subchapter of this chapter regarding the use of motor fuel or special fuel in implements of husbandry. Enforcement personnel or requested peace officers are authorized to stop a conveyance suspected to be illegally transporting motor fuel or special fuel on the highways, to investigate the cargo, and also have the authority to inspect or test the fuel in the supply tank of a conveyance to determine if legal fuel is being used to power the conveyance. The operator of any vehicle transporting motor fuel or special fuel shall, upon request, produce and offer for inspection the manifest or loading and delivery invoices pertaining to the load and trip in question and shall permit the authority to inspect and measure the contents of the vehicle. If the vehicle operator fails to produce the evidence or if, when produced, the evidence fails to contain the required information and it appears that there is an attempt to evade payment of the fuel tax, the vehicle operator will be subject to the penalty provisions contained in section 452A.74A.   3. For purposes of this section, “vehicle” means as defined in section 321.1.  [C35, §5093-f18, -f32; C39, §5093.18, 5093.32; C46, 50, 54, §324.32, 324.60; C58, 62, 66, §324.75; C71, 73, 75, 77, 79, 81, §324.76]  84 Acts, ch 1174, §4  C93, §452A.76  95 Acts, ch 155, §37, 44; 98 Acts, ch 1074, §29; 2003 Acts, ch 145, §286; 2005 Acts, ch 35, §31; 2018 Acts, ch 1041, §125, 127  Referred to in §331.653  For future amendment to subsection 2, effective July 1, 2023, see 2019 Acts, ch 151, §41, 46
IA Code § 452A.77 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.77 - Moneys deposited in treasury — refunds — administration.

452A.77 Moneys deposited in treasury — refunds — administration.   1. All fees, taxes, interest, and penalties imposed under this chapter must be paid to the department of revenue or the state department of transportation, whichever is responsible for the collection. The appropriate state agency shall transmit each payment daily to the treasurer of state. Such payments shall be deposited by the treasurer of state in a fund, hereby created, within the state treasury which shall be known as the “motor fuel tax fund”, the net proceeds of which fund, after deductions by lawful transfers and refunds, shall be known as the “motor vehicle fuel tax fund”. The department of revenue and the state department of transportation shall certify monthly to the director of the department of administrative services amounts of refunds of tax approved during each month, and the director of the department of administrative services shall draw warrants in such amounts on the motor fuel tax fund and transmit them. There is hereby appropriated out of the money received under the provisions of this chapter and deposited in the motor fuel tax fund sufficient funds to pay such refunds as may be authorized in this chapter.   2. The general assembly may appropriate from the motor fuel tax fund such amounts as it determines are necessary for administrative expenses. Allocations and transfers of fees, taxes, interest, and penalties imposed under this chapter, pursuant to any provision of the Code, shall be made from the motor fuel tax fund.  [C27, 31, §5093-a11; C35, §5093-f33; C39, §5093.33; C46, 50, 54, §324.61; C58, 62, 66, §324.76; C71, 73, 75, 77, 79, 81, §324.77]  C93, §452A.77  2003 Acts, ch 145, §261; 2018 Acts, ch 1041, §127
IA Code § 452A.78 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.78 - Other remedies available.

452A.78 Other remedies available.   The special remedies provided under the provisions of this chapter to enable the state to collect motor fuel excise tax shall not be construed as depriving the state of any other remedy it might have either at law or in equity independent of this chapter. The state shall have the right to maintain an action at law for the collection of said taxes required to be paid herein and in connection therewith shall be entitled to a writ of attachment without bond.  [C35, §5093-f34; C39, §5093.34; C46, 50, 54, §324.62; C58, 62, 66, §324.77; C71, 73, 75, 77, 79, 81, §324.78]  C93, §452A.78  2006 Acts, ch 1142, §83  For future amendment to this section, effective July 1, 2023, see 2019 Acts, ch 151, §42, 46
IA Code § 452A.79 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.79 - Use of revenue.

452A.79 Use of revenue.   Except as provided in sections 452A.79A, 452A.82, and 452A.84, the net proceeds of the excise tax on the diesel special fuel and the excise tax on motor fuel and other special fuel, and penalties collected under the provision of this chapter, shall be credited to the road use tax fund.  [C27, 31, §4755-b38, 5093-a9; C35, §5093-f35; C39, §5093.35; C46, 50, 54, §324.63; C58, 62, 66, §324.78; C71, 73, 75, 77, 79, 81, §324.79]  88 Acts, ch 1134, §69, 70; 91 Acts, ch 260, §1227  C93, §452A.79  93 Acts, ch 131, §17; 94 Acts, ch 1107, §68, 69; 98 Acts, ch 1219, §18; 99 Acts, ch 204, §37; 2005 Acts, ch 178, §12; 2006 Acts, ch 1179, §59, 66  Referred to in §24.14  For future amendment to this section, effective July 1, 2023, see 2019 Acts, ch 151, §43, 46
IA Code § 452A.79A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.79A - Marine fuel tax fund.

452A.79A Marine fuel tax fund.   1. A marine fuel tax fund is created under the authority of the department of natural resources.   a. The fund shall consist of all revenues derived from the excise tax on the sale of motor fuel used in watercraft as provided in section 452A.84 and other moneys appropriated to the fund.   b. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund. Notwithstanding section 8.33, any moneys credited to the fund from another fund shall not revert to the fund from which appropriated at the close of a fiscal year.   2. Moneys in the marine fuel tax fund are appropriated to the department of natural resources for use by the department in its recreational boating program, which may include but is not limited to any of the following:   a. Dredging and renovation of lakes of this state.   b. Acquisition, development, and maintenance of access to public boating waters.   c. Development and maintenance of boating facilities and navigation aids.   d. Administration, operation, and maintenance of recreational boating activities of the department of natural resources.   e. Acquisition, development, and maintenance of recreation facilities associated with recreational boating.  2006 Acts, ch 1179, §60, 66; 2007 Acts, ch 211, §44, 45  Referred to in §452A.79
IA Code § 452A.80 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.80 - Microfilm or photographic copies — originals destroyed.

452A.80 Microfilm or photographic copies — originals destroyed.   The appropriate state agency shall have the power and authority to record, copy, or reproduce by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original of any forms or records pertaining to motor fuel tax or undyed special fuel tax, or any paper or document with respect to refund of the tax. If the forms and records have been reproduced in accordance with this section, the state agency may destroy the originals and the reproductions shall be competent evidence in any court in accordance with the provision of section 622.30.  [C35, §5093-f36; C39, §5093.36; C46, 50, 54, §324.64; C58, 62, 66, §324.79; C71, 73, 75, 77, 79, 81, §324.80]  C93, §452A.80  95 Acts, ch 155, §38  For future amendment to this section, effective July 1, 2023, see 2019 Acts, ch 151, §44, 46
IA Code § 452A.81 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.81 - Agreement for refund of federal tax.

452A.81 Agreement for refund of federal tax.   1. The department of revenue is hereby authorized to enter into and empowered to carry out the provisions of agreements with any duly authorized agent or department of the United States government for joint or cooperative action by the state and the United States government in the making of refunds of the federal tax on gasoline. Such agreements may provide that the department of revenue may receive applications for and make refunds of the federal tax on gasoline as an agent of the United States. Such agreements shall provide that the United States shall provide the department of revenue with sufficient funds in advance to pay all costs to the state in the performance of such agreements and in the making of such refunds. In the event such an agreement is concluded, the director of revenue is hereby designated, appointed and empowered, through the motor vehicle fuel tax division of the department, to, as an agent of the United States government, accept applications for refunds of the federal tax on gasoline and to make such refunds from such moneys provided to the director in advance by the federal government.   2. All moneys that may be paid in advance by the United States to the state to pay the cost to the state of performing such agreements and the cost of making such refunds are hereby appropriated to the department of revenue for such purposes. Neither the state nor the department of revenue shall be liable in any manner for the actions of the department of revenue or employees of the department in the receipt, administration, and expenditure of such federal funds including the making of refunds.  [C58, 62, 66, §324.80; C71, 73, 75, 77, 79, 81, §324.81]  C93, §452A.81  2003 Acts, ch 145, §286  See refunds, §452A.17
IA Code § 452A.82 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.82 - Aviation fuel tax fund.

452A.82 Aviation fuel tax fund.   The portion of the moneys collected under this chapter received on account of aviation gasoline and special fuel used in aircraft shall be deposited in a separate fund to be maintained by the treasurer. All moneys remaining in the separate fund after the cost of administering the fund has been paid shall be credited to the state aviation fund created in section 328.56.  [C71, 73, 75, 77, 79, 81, §324.82]  88 Acts, ch 1205, §17  C93, §452A.82  94 Acts, ch 1107, §70; 2006 Acts, ch 1179, §61, 66  Referred to in §328.56, 422.112, 452A.79
IA Code § 452A.84 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.84 - Transfer to marine fuel tax fund.

452A.84 Transfer to marine fuel tax fund.   The treasurer of state shall transfer from the motor fuel tax fund to the marine fuel tax fund that portion of moneys collected under this chapter attributable to motor fuel used in watercraft computed as follows:   1. Determine monthly the total amount of motor fuel tax collected under this chapter and multiply the amount by nine-tenths of one percent.   2. Subtract from the figure computed pursuant to subsection 1 of this section three percent of the figure for administrative costs and further subtract from the figure the amounts refunded to commercial fishers pursuant to section 452A.17, subsection 1, paragraph “a”, subparagraph (7). All moneys remaining after claims for refund and the cost of administration have been made shall be transferred to the marine fuel tax fund.  [C73, 75, 77, 79, 81, §324.84]  84 Acts, ch 1012, §1  C93, §452A.84  94 Acts, ch 1107, §71; 95 Acts, ch 155, §39, 44; 2006 Acts, ch 1179, §62, 66  Referred to in §452A.79, 452A.79A
IA Code § 452A.85 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.85 - Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen.

452A.85 Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen.   1. Persons having title to motor fuel, ethanol blended gasoline, undyed special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen in storage and held for sale on the effective date of an increase in the excise tax rate imposed on motor fuel, ethanol blended gasoline, undyed special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen under this chapter shall be subject to an inventory tax based upon the gallonage in storage as of the close of the business day preceding the effective date of the increased excise tax rate of motor fuel, ethanol blended gasoline, undyed special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen which will be subject to the increased excise tax rate.   2. Persons subject to the tax imposed under this section shall take an inventory to determine the gallonage in storage for purposes of determining the tax and shall report the gallonage and pay the tax due within thirty days of the prescribed inventory date. The department of revenue shall adopt rules pursuant to chapter 17A as are necessary to administer this section.   3. The amount of the inventory tax is equal to the inventory tax rate times the gallonage in storage as determined under subsection 1. The inventory tax rate is equal to the difference of the increased excise tax rate less the previous excise tax rate.   4. This section does not apply to an increase in the tax rate of a specified fuel, except for compressed natural gas, unless the increase in the tax rate of that fuel is in excess of one-half cent per gallon.  [C81, §324.85]  91 Acts, ch 87, §10  C93, §452A.85  95 Acts, ch 155, §40, 44; 2003 Acts, ch 145, §286; 2005 Acts, ch 140, §67; 2014 Acts, ch 1032, §12; 2019 Acts, ch 151, §15, 17
IA Code § 452A.86 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.86 - Method of determining gallonage.

452A.86 Method of determining gallonage.   The exclusive method of determining gallonage of any purchases or sales of motor fuel, undyed special fuel, or liquefied petroleum gas as defined in this chapter and distillate fuels shall be on a gross volume basis, except for compressed natural gas, liquefied natural gas, and hydrogen. The exclusive method of determining gallonage of any purchases or sales of compressed natural gas is the gasoline gallon equivalent, as defined in section 452A.2, subsection 22. The exclusive method of determining gallonage of any purchase or sale of liquefied natural gas is the diesel gallon equivalent, as defined in section 452A.2, subsection 22. The exclusive method of determining gallonage of any purchases or sales of hydrogen is the diesel gallon equivalent, as defined in section 452A.2, subsection 22. A temperature-adjusted or other method shall not be used, except as it applies to liquefied petroleum gas and the sale or exchange of petroleum products between petroleum refiners. All invoices, bills of lading, or other records of sale or purchase and all returns or records required to be made, kept, and maintained by a supplier, restrictive supplier, importer, exporter, blender, or compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen dealer or user shall be made, kept, and maintained on the gross volume basis. For purposes of this section, “distillate fuels” means any fuel oil, gas oil, topped crude oil, or other petroleum oils derived by refining or processing crude oil or unfinished oils which have a boiling range at atmospheric pressure which falls completely or in part between 550 and 1,200 degrees Fahrenheit.  [81 Acts, 2nd Ex, ch 2, §16]  C83, §324.86  C93, §452A.86  95 Acts, ch 155, §41, 44; 99 Acts, ch 151, §73, 89; 2014 Acts, ch 1026, §98; 2014 Acts, ch 1032, §13; 2019 Acts, ch 151, §16, 17
IA Code § 453A.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS|Section 453A.3 - Penalty.

453A.3 Penalty.   1. a. A person, other than a retailer as defined in section 453A.1 or 453A.42, who violates section 453A.2, subsection 1, is guilty of a simple misdemeanor.   b. An employee of a retailer as defined in section 453A.1 or 453A.42, who violates section 453A.2, subsection 1, commits a simple misdemeanor punishable as a scheduled violation under section 805.8C, subsection 3, paragraph “b”.   2. A person who violates section 453A.2, subsection 2, is subject to the following, as applicable:   a. A civil penalty pursuant to section 805.8C, subsection 3, paragraph “c”. Notwithstanding section 602.8106 or any other provision to the contrary, any civil penalty paid under this subsection shall be retained by the city or county enforcing the violation.   b. For a first offense, performance of eight hours of community work requirements, unless waived by the court.   c. For a second offense, performance of twelve hours of community work requirements.   d. For a third or subsequent offense, performance of sixteen hours of community work requirements.  [C97, §5005, 5006; C24, 27, 31, 35, 39, §1554; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.3]  91 Acts, ch 240, §4  C93, §453A.3  94 Acts, ch 1172, §38; 97 Acts, ch 74, §3; 98 Acts, ch 1100, §63; 2000 Acts, ch 1105, §3; 2000 Acts, ch 1232, §70, 95; 2001 Acts, ch 137, §5; 2004 Acts, ch 1101, §59; 2005 Acts, ch 93, §1