reglab/housing_qa huggingface dataset:
IA Code § 452A.6A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.6A - Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel.

452A.6A Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel.   1. a. A dealer or distributor may blend a conventional blendstock for oxygenate blending, gasoline, or diesel fuel using the appropriate biofuel, or sell unblended or blended gasoline or diesel fuel on any premises in this state.   b. Paragraph “a” does not apply to the extent that the use of the premises is restricted by federal, state, or local law.   2. A refiner, supplier, terminal operator, or terminal owner who in the ordinary course of business sells or transports a conventional blendstock for oxygenate blending, gasoline unblended or blended with a biofuel, or diesel fuel unblended or blended with a biofuel shall not refuse to sell or transport to a distributor or dealer any conventional blendstock for oxygenate blending, unblended gasoline, or unblended diesel fuel that is at the terminal, based on the distributor’s or dealer’s intent to use the conventional blendstock for oxygenate blending or to blend the gasoline or diesel fuel with a biofuel.   3. This section shall not be construed to do any of the following:   a. Prohibit a distributor or dealer from purchasing, selling, or transporting a conventional blendstock for oxygenate blending, gasoline that has not been blended with a biofuel, or diesel fuel that has not been blended with a biofuel.   b. Affect the blender’s license requirements under section 452A.6.   c. Prohibit a dealer or distributor from leaving a terminal with a conventional blendstock for oxygenate blending, gasoline that has not been blended with a biofuel, or diesel fuel that has not been blended with a biofuel.   d. Require a nonrefiner biofuel manufacturer to offer or sell a conventional blendstock for oxygenate blending, gasoline that has not been blended with a biofuel, or diesel fuel that has not been blended with a biofuel.   4. A refiner, supplier, terminal operator, or terminal owner who violates this section is subject to a civil penalty of not more than ten thousand dollars per violation. Each day that a violation continues is deemed a separate offense.  2013 Acts, ch 127, §7; 2014 Acts, ch 1092, §96  Legislative intent regarding use of renewable fuels;  2013 Acts, ch 127, §1
IA Code § 452A.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.7 - Foreign suppliers.

452A.7 Foreign suppliers.   The director, upon application, may authorize the collection and reporting of the tax by any supplier not having jurisdictional connections with this state. A foreign supplier shall be issued a license to collect and report the tax and shall be subject to the same regulations and requirements as suppliers having a jurisdictional connection with the state, or other regulations and agreements as prescribed by the director.  95 Acts, ch 155, §18
IA Code § 452A.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.9 - Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders.

452A.9 Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders.   Every person other than a licensed supplier, restrictive supplier, importer, or blender, who purchases, brings into this state, or otherwise acquires within this state motor fuel or undyed special fuel, not otherwise exempted, which the person has knowingly not paid or incurred liability to pay either to a licensee or to a dealer the motor fuel or special fuel tax, shall be subject to the provisions of this subchapter that apply to suppliers, restrictive suppliers, importers, and blenders of motor fuel or undyed special fuel and shall file the same returns and make the same tax payments and be subject to the same penalties for delinquent filing or nonfiling or delinquent payment or nonpayment as apply to suppliers, restrictive suppliers, importers, and blenders.  [C31, §5093-c2; C35, §5093-f6; C39, §5093.06; C46, 50, 54, §324.8, 324.9; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.9]  C93, §452A.9  95 Acts, ch 155, §20, 44; 99 Acts, ch 151, §57, 89; 2002 Acts, ch 1151, §23; 2018 Acts, ch 1041, §127
IA Code § 452A.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.10 - Required records.

452A.10 Required records.   1. a. A motor fuel or special fuel supplier, restrictive supplier, importer, exporter, blender, dealer, user, common carrier, contract carrier, terminal, or nonterminal storage facility shall maintain, for a period of three years, records of all transactions by which the supplier, restrictive supplier, or importer withdraws from a terminal or a nonterminal storage facility within this state or imports into this state motor fuel or undyed special fuel together with invoices, bills of lading, and other pertinent records and papers as required by the department.   b. If in the normal conduct of a supplier’s, restrictive supplier’s, importer’s, exporter’s, blender’s, dealer’s, user’s, common carrier’s, contract carrier’s, terminal’s, or nonterminal storage facility’s business the records are maintained and kept at an office outside this state, the records shall be made available for audit and examination by the department at the office outside this state, but the audit and examination shall be without expense to this state.   2. Each distributor handling motor fuel or special fuel in this state shall maintain for a period of three years records of all motor fuel or undyed special fuel purchased or otherwise acquired by the distributor, together with delivery tickets, invoices, and bills of lading, and any other records required by the department.   3. The department, after an audit and examination of records required to be maintained under this section, may authorize their disposal upon the written request of the supplier, restrictive supplier, importer, exporter, blender, dealer, user, carrier, terminal, nonterminal storage facility, or distributor.  [C27, 31, §5093-a4, -a5; C35, §5093-f5, -f8; C39, §5093.05, 5093.08; C46, 50, 54, §324.7, 324.11; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.10]  C93, §452A.10  95 Acts, ch 155, §21, 44; 2005 Acts, ch 140, §64; 2016 Acts, ch 1011, §71  Referred to in §452A.6
IA Code § 452A.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.12 - Loading and delivery evidence on transportation equipment.

452A.12 Loading and delivery evidence on transportation equipment.   1. A serially numbered manifest shall be carried on every vehicle, except small tank wagons, while in use in transportation service, on which shall be entered the following information as to the cargo of motor fuel or special fuel being moved in the vehicle: The date and place of loading, the place to be unloaded, the person for whom it is to be delivered, the nature and kind of product, the amount of product, and other information required by the department. The manifest for small tank wagons shall be retained at the home office. The manifest covering each load transported, upon consummation of the delivery, shall be completed by showing the date and place of actual delivery and the person to whom actually delivered and shall be kept as a permanent record for a period of three years. However, the record of the manifest of past cargoes need not be carried on the conveyance but shall be preserved by the carrier for inspection by the department. A carrier subject to this subsection when distributing for a licensee may with the approval of the department substitute the loading and delivery evidence required in subsection 2 for the manifest.   2. A person while transporting motor fuel or undyed special fuel from a refinery or marine or pipeline terminal in this state or from a point outside this state over the highways of this state in service other than that under subsection 1 shall carry in the vehicle a loading invoice showing the name and address of the seller or consignor, the date and place of loading, and the kind and quantity of motor fuel or special fuel loaded, together with invoices showing the kind and quantity of each delivery and the name and address of each purchaser or consignee. An invoice carried pursuant to this subsection for ethanol blended gasoline or biodiesel blended fuel shall state its designation as provided in section 214A.2.  [C35, §5093-f19; C39, §5093.19; C46, 50, 54, §324.34, 324.35; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.12]  84 Acts, ch 1174, §1  C93, §452A.12  95 Acts, ch 155, §22, 44; 2009 Acts, ch 179, §140
IA Code § 452A.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.13 - Evidence produced upon request.

452A.13 Evidence produced upon request. Repealed by 95 Acts, ch 155, §43, 44.
IA Code § 452A.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.16 - Credit or refund to licensee — fuel used other than in watercraft, aircraft, or motor vehicles — casualty losses.

452A.16 Credit or refund to licensee — fuel used other than in watercraft, aircraft, or motor vehicles — casualty losses. Repealed by 95 Acts, ch 155, §43, 44.
IA Code § 452A.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.18 - Refund permit.

452A.18 Refund permit.   A person shall not claim a refund under section 452A.17 or section 452A.21 until the person has obtained a refund permit from the department. A special permit shall be obtained by an applicant claiming a refund under this chapter for motor fuel used to blend ethanol blended gasoline. Application for a refund permit shall be made to the department, shall be certified by the applicant under penalty for false certificate, and shall contain among other things, the name, address, and occupation of the applicant, the nature of the applicant’s business, and a sufficient description for identification of the machines and equipment in which the motor fuel or undyed special fuel is to be used. Each permit shall bear a separate number and each claim for refund shall bear the number of the permit under which it is made. The department shall keep a permanent record of all permits issued and a cumulative record of the amount of refund claimed and paid under each. A refund permit shall continue in effect until it is revoked or becomes invalid.  [C27, 31, §5093-a8; C35, §5093-f29, -f30; C39, §5093.29, 5093.30; C46, 50, 54, §324.52, 324.57; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.18]  86 Acts, ch 1241, §6; 88 Acts, ch 1205, §7; 91 Acts, ch 87, §7  C93, §452A.18  95 Acts, ch 155, §25, 44  Referred to in §422.110, 452A.19, 452A.21
IA Code § 452A.19 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.19 - Revocation of refund permit.

452A.19 Revocation of refund permit.   1. Any refund permit issued under this chapter may be revoked by the department for any of the following violations, but only after the holder of the permit has been given reasonable notice of the intention to revoke the permit and reasonable opportunity to be heard:   a. Using in support of a refund claim a false or altered invoice.   b. Making a false statement in a claim for refund or in response to an investigation by the department of a claim for refund.   c. Refusal to submit the holder’s books and records for examination by the department.   2. A person whose refund permit is revoked for cause may not obtain another refund permit for a period of one year after the revocation. A refund permit under which a refund is not claimed for a period of three years or a refund permit whose holder has moved from the county in which the holder resided at the time of application for the permit is invalid subject to reinstatement or issuance of a new permit upon application as provided in section 452A.18.  [C27, 31, §5093-a4, -a6, -a7, -a8; C35, §5093-f22, -f31; C39, §5093.22, 5093.31; C46, 50, 54, §324.43, 324.58, 324.59; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.19]  86 Acts, ch 1241, §7  C93, §452A.19  2002 Acts, ch 1150, §19; 2011 Acts, ch 25, §143  Referred to in §452A.74
IA Code § 452A.20 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.20 - Posting price and discounts.

452A.20 Posting price and discounts. Repealed by 95 Acts, ch 155, §43, 44.
IA Code § 452A.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.21 - Refund — credit.

452A.21 Refund — credit.   1. Persons not licensed under this subchapter who blend motor fuel and alcohol to produce ethanol blended gasoline may file for a refund for the difference between taxes paid on the motor fuel purchased to produce ethanol blended gasoline and the tax due on the ethanol blended gasoline blended. If, during any month, a person licensed under this subchapter uses tax paid motor fuel to blend ethanol blended gasoline and the refund otherwise due under this section is greater than the licensee’s total tax liability for that month, the licensee is entitled to a credit. The claim for credit shall be filed as part of the return required by section 452A.8.   2. In order to obtain the refund established by this section, the person shall do all of the following:   a. Obtain a blender’s permit as provided in section 452A.18.   b. File a refund claim containing the information as required by the department and certified by the claimant under penalty for false certificate.   c. Retain invoices meeting the requirements of section 452A.17, subsection 1, paragraph “b”, subparagraph (3), for the motor fuel purchased.   d. Retain invoices for the purchase of alcohol.   3. A refund shall not be issued unless the claim is filed within three years following the end of the month during which the ethanol blended gasoline was actually blended. An income tax credit is not allowed under this section.  [C81, §324.21]  91 Acts, ch 87, §8, 9  C93, §452A.21  95 Acts, ch 155, §26, 44; 96 Acts, ch 1066, §12, 21; 99 Acts, ch 151, §64, 65, 89; 2002 Acts, ch 1150, §20; 2011 Acts, ch 25, §143; 2018 Acts, ch 1041, §127  Referred to in §452A.18, 452A.65
IA Code § 452A.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.22 - Tax collected on exempt fuel.

452A.22 Tax collected on exempt fuel.   If an amount of tax represented by a licensee to a purchaser as constituting tax due is computed upon gallonage that is not taxable or the amount represented is in excess of the actual amount of tax due and the amount represented is actually paid by the purchaser to the licensee, the excess amount of tax paid shall be returned to the purchaser by the licensee. If the licensee fails to return the excess tax paid to the purchaser, the amount which the purchaser has paid to the licensee shall be remitted by the licensee to the department.  99 Acts, ch 151, §66, 89
IA Code § 452A.32 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.32 - Schedule for averaging ethanol content in E-85 gasoline.

452A.32 Schedule for averaging ethanol content in E-85 gasoline.   The department shall establish a schedule listing the average amount of ethanol contained in E-85 gasoline as defined in section 214A.1, for use by a retail dealer in calculating the retail dealer’s total ethanol gallonage, as provided in section 452A.31. In establishing the schedule, the department shall assume that a retail dealer begins selling and dispensing E-85 gasoline from a motor fuel pump on the first day of a month and ceases selling and distributing E-85 gasoline on the last day of a month.  2006 Acts, ch 1142, §55  Referred to in §422.11O
IA Code § 452A.50 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.50 - Short title.

452A.50 Short title.   This subchapter and applicable provisions of subchapter IV of this chapter and any amendments to either shall be known and may be cited as the “Interstate Fuel Use Tax Law,” and as so constituted is hereinafter referred to as this subchapter.  [C35, §5093-f40; C39, §5093.39; C46, 50, 54, §324.66; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.50]  C93, §452A.50  2018 Acts, ch 1041, §127
IA Code § 452A.51 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.51 - Purpose.

452A.51 Purpose.   The purpose of this subchapter is to provide an additional method of collecting fuel taxes from interstate motor vehicle operators commensurate with their operations on Iowa highways; and to permit the state department of transportation to suspend this collection as to transportation entering Iowa from any other state where it appears that Iowa highway fuel tax revenue and interstate highway transportation moving out of Iowa will not be unduly prejudiced thereby. Further, all motor vehicle operators from jurisdictions not participating in the international fuel tax agreement are required to comply with this chapter using the guidelines from the international fuel tax agreement for Iowa fuel tax compliance reporting purposes, penalty, interest, refunds, and credential display.  [C27, 31, §4755-b38, 5093-a1; C35, §5093-f3; C39, §5093.03; C46, 50, 54, §324.2; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.51]  C93, §452A.51  97 Acts, ch 108, §42; 2018 Acts, ch 1041, §127
IA Code § 452A.52 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.52 - Fuels imported in supply tanks of motor vehicles.

452A.52 Fuels imported in supply tanks of motor vehicles.   1. No person shall bring into this state in the fuel supply tanks of a commercial motor vehicle, or any other container, regardless of whether or not the supply tanks are connected to the motor of the vehicle, any motor fuel or special fuel to be used in the operation of the vehicle in this state unless that person has paid or made arrangements in advance with the state department of transportation for payment of Iowa fuel taxes on the gallonage consumed in operating the vehicle in this state; except that this subchapter shall not apply to a private passenger automobile.   2. Any person who is unable to display either of the permits or the license provided in section 452A.53 and brings into the state in the fuel supply tanks of a commercial motor vehicle more than thirty gallons of motor fuel or special fuel in violation of subsection 1 commits a simple misdemeanor punishable as a scheduled violation under section 805.8A, subsection 13, paragraph “c”.  [C35, §5093-f19; C39, §5093.19; C46, 50, 54, §324.34, 324.37; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.52]  C93, §452A.52  98 Acts, ch 1100, §61; 2001 Acts, ch 176, §57, 59; 2018 Acts, ch 1041, §127  Referred to in §452A.53, 805.8A(13)(c)  For future amendment to this section, effective July 1, 2023, see 2019 Acts, ch 151, §28, 46
IA Code § 452A.53 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES|Section 452A.53 - Permit or license.

452A.53 Permit or license.   1. The advance arrangements referred to in section 452A.52 shall include the procuring of a permanent international fuel tax agreement permit or license or single-trip interstate permit.   2. Persons choosing not to make advance arrangements with the state department of transportation by procuring a permit or license are not relieved of their responsibility to purchase motor fuel and special fuel commensurate with their use of the state’s highway system. When there is reasonable cause to believe that there is evasion of the fuel tax on commercial motor vehicles, the state department of transportation may audit persons not holding a permit or license. Audits shall be conducted pursuant to section 452A.55 and in accordance with international fuel tax agreement guidelines. The state department of transportation shall collect all taxes due and refund any overpayment.   3. A permanent international fuel tax agreement permit or license may be obtained upon application to the state department of transportation. A fee of ten dollars shall be charged for each permit or license issued. The holder of a permanent permit or license shall have the privilege of bringing into this state in the fuel supply tanks of commercial motor vehicles any amount of motor fuel or special fuel to be used in the operation of the vehicles and for that privilege shall pay Iowa motor fuel or special fuel taxes as provided in section 452A.54.   4. A single-trip interstate permit may be obtained from the state department of transportation. A fee of twenty dollars shall be charged for each individual single-trip interstate permit issued. A single-trip interstate permit is subject to the following provisions and limitations:   a. The permit shall be issued and be valid for seventy-two consecutive hours, except in emergencies, or until the time of leaving the state, whichever first occurs.   b. The permit shall cover only one commercial motor vehicle and is not transferable.   c. Single-trip interstate fuel permits may be made available from sources other than indicated in this section at the discretion of the state department of transportation.   5. Each vehicle operated into or through Iowa in interstate operations using motor fuel or special fuel acquired in any other state shall carry in or on the vehicle a duplicate or evidence of the permit or license required in this section. A fee not to exceed fifty cents shall be charged for each duplicate or other evidence of a permit or license issued.  [C35, §5093-f19, -f20; C39, §5093.19, 5093.20; C46, 50, 54, §324.38; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.53]  84 Acts, ch 1174, §2  C93, §452A.53  97 Acts, ch 108, §43; 98 Acts, ch 1100, §62; 2008 Acts, ch 1032, §54  Referred to in §452A.52  For future amendments to subsections 2, 3, and 5, effective July 1, 2023, see 2019 Acts, ch 151, §29, 46