reglab/statecodes huggingface dataset:
2023 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 classification 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; 2022 Acts, ch 1152, §20
Subsection 2 amended
2023 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.
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
Section not amended; editorial change applied
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 holiday the next 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.
3. As used in this section, “holiday” means the same as defined in section 421.9A.
[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; 2022 Acts, ch 1061, §65, 66
Referred to in §452A.33
Subsection 1 amended
NEW subsection 3
2023 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
2023 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
2023 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
2023 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)
2023 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)
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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