reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.17 - Information Confidential

Current through Register Vol. 47, No. 3, July 24, 2024
Iowa Code section
				  452A.63,
				  which makes all information obtained from reports, returns, or records required
				  to be filed or kept under Iowa Code chapter 452A confidential, applies
				  generally to the director, deputies, auditors, agents, officers, or other
				  employees of the department. The information may be divulged to the appropriate
				  public officials enumerated in Iowa Code section
				  452A.63.
				  These public officials include (1) member(s) of the Iowa General Assembly, (2)
				  committees of either house of the Iowa legislature, (3) state officers, (4)
				  persons who have responsibility for the enforcement of Iowa Code chapter 452A,
				  (5) officials of the federal government entrusted with enforcement of federal
				  motor vehicle fuel tax laws, and (6) officials of other states who have
				  responsibility to enforce motor vehicle fuel tax laws and who will furnish like
				  information to the department. An exception to this rule is that the
				  appropriate state agency may make available to the public the total gallons of
				  motor fuel, undyed special fuel, and ethanol blended gasoline withdrawn from
				  terminals or imported into the state by suppliers, restrictive suppliers, and
				  importers. The public request must be made within 45 days following the last
				  day of the month in which the tax is required to be paid. See rule
				  701-6.3 (17A) for procedures for
				  requesting information.
This rule is intended to implement Iowa Code section
				  452A.63
				  as amended by 1999 Iowa Acts, Senate File 136.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.18 - Delegation to Audit and Examine

Current through Register Vol. 47, No. 3, July 24, 2024
Pursuant to statutory authority, the director of revenue
				  delegates to the coadministrators of the compliance division the power to
				  examine reports, returns, and records, make audits, and determine the correct
				  amount of tax, interest, penalties, and fines due, and to take all actions
				  authorized to collect the same, subject to review by or appeal to the director
				  of revenue. The power so delegated may further be delegated by the
				  coadministrators of the division to auditors, clerks, examiners, and employees
				  of the division.
This rule is intended to implement Iowa Code sections
				  452A.62
				  and
				  452A.76.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.19 - Practice and Procedure Before the Department of Revenue

Current through Register Vol. 47, No. 3, July 24, 2024
The practice and procedure before the department is governed
				  by Iowa Code chapter 17A and 701-Chapter 7.
This rule is intended to implement Iowa Code chapter
				  17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.20 - Time for Filing Protest

Current through Register Vol. 47, No. 3, July 24, 2024
Any person wishing to contest an assessment, denial of all or
				  any portion of a refund claim, or any other department action, except
				  licensing, which may culminate in a contested case proceeding, must file a
				  protest with the clerk of the hearings section for the department pursuant to
				  rule 701-7.8 (17A) within 60 days of
				  the issuance of the assessment, denial, or other department action contested.
				  If a taxpayer failed to timely appeal a notice of assessment, the taxpayer may
				  make payments pursuant to rule
				  701-7.8 (17A) and file a refund
				  claim within the period provided by law for filing claims.
This rule is intended to implement Iowa Code section
				  452A.64.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.22 - Tax Refund Offset

Current through Register Vol. 47, No. 3, July 24, 2024
The department may apply any fuel tax refund against any
				  other liability outstanding.
This rule is intended to implement Iowa Code sections
				  452A.17 and
				  421.17.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.23 - Supplier, Restrictive Supplier, Importer, Exporter, Blender, Dealer, or User Licenses

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Requirements for license.
In order to become licensed as a
				fuel supplier, restrictive supplier, importer, exporter, blender, dealer, or
				user, the person must file a written application with the department. The
				license is valid until revoked or canceled, and is nonassignable. The
				application is to include, but not be limited to, the following information:
a. The name under which the licensee will
				transact business in the state.
b.
				The location of the principal place of business of the licensee and the mailing
				address if different.
c. The social
				security number or federal identification number of the licensee.
d. The type of ownership.
e. The name and complete residency address of
				the owner(s) of the business or, if a corporation or association, the names and
				addresses of the principal officers.
f. The type of license being
				requested.
g. Exporters only - the
				state and license number for that state in which the fuel is being
				exported.
h. The signature of the
				person making the application. For electronically transmitted applications, the
				application form shall state that, in lieu of the person's handwritten
				signature, the person's email address or the person's fax signature will
				constitute a valid signature.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.25 - Fuel Used in Implements of Husbandry

Current through Register Vol. 47, No. 3, July 24, 2024
Dyed special fuel is exempt from tax. Motor fuel or undyed
				  special fuel is subject to refund when used in implements of husbandry as
				  defined in Iowa Code section
				  321.1(32).
				  A vehicle as defined in Iowa Code section
				  321.1(90)
				   is not an implement of husbandry. The
				  department of revenue, the state department of transportation, the department
				  of public safety, and any other peace officer as requested by such department
				  is empowered to enforce the use of special fuel or motor fuel in any illegal
				  manner, including the inspection and testing of fuel in the fuel supply tank of
				  an implement of husbandry.
This rule is intended to implement Iowa Code section
				  452A.76
				  as amended by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.26 - Excess Tax Collected

Current through Register Vol. 47, No. 3, July 24, 2024
If a licensee collects tax on exempt fuel or collects more
				  tax than is due, the licensee must return the excess tax paid to the purchaser
				  if the tax has not been paid to the department. If the tax has been paid to the
				  department, the department will return the excess tax paid to the consumer upon
				  appropriate documentation.
This rule is intended to implement 1999 Iowa Acts, Senate
				  File 136, section 66.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.27 - Retailer Gallons Report

Current through Register Vol. 47, No. 3, July 24, 2024
The department is required to compile information reported to
				  it by retail dealers regarding the number of gallons of the various fuel
				  classifications sold by retail dealers in the previous calendar year and submit
				  a report to the governor and the legislative services agency by April 1 of each
				  year. Each retail dealer is required to file a report with the department
				  detailing the number of motor fuel gallons sold during the previous calendar
				  year on both a companywide basis and a site-by-site basis as required by the
				  department. The retail dealer report is due by January 31 following the close
				  of the calendar year.
The report filed by the department will include information
				  in the aggregate relating to total sales of gasoline, ethanol blended gasoline,
				  diesel fuel and biofuels. The report will also include appropriate percentage
				  sales of various fuel products. The report will not include individual retail
				  dealer information, trade secret information or confidential
				  information.
This rule is intended to implement Iowa Code section
				  452A.33 as
				  amended by 2011 Iowa Acts, Senate File 531.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.3 - Exemption

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Motor fuel or
				undyed special fuel sold for export or exported from this state to another
				state, territory, or foreign country is exempt from the excise tax. The fuel is
				deemed sold for export or exported only if the bill of lading or manifest
				indicates that the destination of the fuel withdrawn from the terminal is
				outside the state of Iowa. The mode of transportation is not of consequence. In
				the event fuel is taxed and then subsequently exported, an amount equal to the
				tax previously paid will be allowable as a refund, upon receipt by the
				department of the appropriate documents, to the party who originally paid the
				tax. If the sale of exported fuel is completed in Iowa, then the sale is
				subject to Iowa sales tax if it is not exported for resale or otherwise exempt
				from sales tax. The sale is completed in Iowa if the foreign purchaser takes
				physical possession of the fuel in this state. See sales tax rule
				701-18.37 (422,423).
(2) Indelible dye meeting United States
				Environmental Protection Agency and Internal Revenue Service regulations must
				be added to fuel before or upon withdrawal at a terminal or refinery rack for
				that fuel to be exempt from tax and the dyed fuel can only be used for a
				nontaxable purpose listed in Iowa Code section
				452A.17(1)
"a."
However, this exemption does not apply to fuel used for idle time, power
				takeoffs, reefer units, or pumping credits, or fuel used by contract carriers.
This rule is intended to implement Iowa Code section
				  452A.3 as
				  amended by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.5 - Tax Returns-computations

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				Supplier-nexus.
a. The fuel tax liability for
				a supplier is computed by multiplying the per gallon fuel tax rate by the total
				number of invoiced gallons of motor fuel or undyed special fuel withdrawn from
				the terminal by the supplier within the state or by the supplier with an Iowa
				nexus from a terminal outside the state during the preceding calendar month,
				less deductions for fuel exported in the case of in-state withdrawals and the
				distribution allowance provided for in Iowa Code section
				452A.5.
Tax shall not be paid when the sale of ethanol occurs within
				  a terminal from an ethanol manufacturer to a licensed supplier. The tax shall
				  be paid by the licensed supplier when the invoiced gross gallonage of the
				  ethanol or the ethanol part of the ethanol blended gasoline is withdrawn from a
				  terminal for delivery in this state. This makes the licensed supplier
				  responsible for the tax on both the ethanol and the gasoline portions of the
				  ethanol blended gasoline and for the reporting and accounting of this fuel as
				  ethanol blended gasoline on the supplier report.
b. If fuel is withdrawn by a supplier with no
				nexus in Iowa, but who voluntarily agrees to collect and report the tax, from a
				terminal outside of Iowa for importation into Iowa, the tax liability is
				computed in the same manner as in paragraph
"a"
with the
				exception that no deduction is allowable for exports.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.6 - Distribution Allowance

Current through Register Vol. 47, No. 3, July 24, 2024
The tax computation for a supplier includes a distribution
				  allowance of 1.6 percent of the motor fuel gallonage and 0.7 percent of the
				  undyed special fuel gallonage removed from the terminal during the reporting
				  period. The distributor purchasing the fuel from the supplier is entitled to
				  1.2 percent of the motor fuel distribution allowance. The distributor or dealer
				  purchasing fuel from a supplier is entitled to 0.35 percent of the undyed
				  special fuel distribution allowance. The distribution allowance does not apply
				  to fuel exported.
This rule is intended to implement Iowa Code sections
				  452A.5 and
				  452A.8
				  as amended by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.7 - Supplier Credit-uncollectible Account

Current through Register Vol. 47, No. 3, July 24, 2024
A licensed supplier who is unable to recover the tax from an
				  eligible purchaser or end user is not liable for the tax and may credit the
				  amount of unpaid tax against a later remittance of tax.
(1) To qualify for the credit, the supplier
				must notify the department in writing of the uncollectible account no later
				than ten calendar days after the due date for payment of the tax.
Notification is to be sent to the Iowa Department of Revenue,
				  Compliance Section - Business, P.O. Box 10465, Des Moines, Iowa
				  50306-0465.
(2) A supplier
				does not qualify for the credit if the purchaser did not elect to apply for the
				eligible purchaser or end user status or did not qualify to be an eligible
				purchaser. Likewise, the credit does not apply if the supplier sells additional
				fuel to a delinquent eligible purchaser or end user after notifying the
				department that the supplier has an uncollectible debt with an eligible
				purchaser.
(3) Upon notification
				from the supplier that an eligible purchaser is in default of the tax payment,
				that person's eligible purchaser or end user status will be canceled by the
				department. The eligible purchaser or end user status will not be reinstated
				until such time as the purchaser posts securities to guarantee future tax
				payments as provided in 701-paragraph 67.21(1)
"d."
(4) Eligible purchaser. Any distributor of
				motor fuel or special fuel or end user of special fuel who requests
				authorization to make delayed payments of the motor vehicle fuel tax must first
				register with the department to obtain the eligible purchaser status.
The eligible purchaser must pay the tax to the supplier by
				  electronic funds transfer one business day prior to the date the tax is to be
				  paid by the supplier.
Once approved, the eligible purchaser status is valid until
				  voluntarily canceled by the eligible purchaser or canceled by the department of
				  revenue. See 701-subrule 67.23(4).
This rule is intended to implement Iowa Code section
				  452A.8
				  as amended by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.8 - Refunds

Current through Register Vol. 47, No. 3, July 24, 2024
Refunds are allowable for the tax paid on motor fuel and
				  undyed special fuel in the following situations:
(1) Federal government. Fuel sold to the
				United States or to any agency or instrumentality of the United States. The tax
				is subject to refund regardless of how the fuel is used.
a. The following factors, among others, will
				be considered in determining if any organization is an instrumentality of the
				United States government:
(a) whether it was
				created by the federal government,
(b) whether it is wholly owned by the federal
				government,
(c) whether it is
				operated for profit,
(d) whether it
				is "primarily" engaged in the performance of some "essential" government
				function, and
(e) whether the tax
				will impose an economic burden upon the federal government or serve to
				materially impair the usefulness and efficiency of the organization or to
				materially restrict it in the performance of its duties if it were
				imposed.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.9 - Claim for Refund-payment of Claim

Current through Register Vol. 47, No. 3, July 24, 2024
In order to receive a refund, the claimant must hold a refund
				  permit.
(1) Persons requesting a refund
				for fuel used for any exempt purpose will do so by providing all or a portion
				of the following:
(a) refund permit number,
(b) type of fuel,
(c) total number of gallons/tons of fuel used
				to calculate the refund amount,
(d)
				the beginning and ending dates of the tax period,
(e)  net cost of fuel,
(f) Iowa sales tax due (net cost of fuel
				times sales tax rate),
(g) other
				items depending on the type of permit and claim type,
(h) the total amount of refund claimed,
				and
(i) additional information as
				required.
Persons requesting a refund for casualty loss, transport
				  diversions, blending errors of motor fuel and ethanol, and blending errors of
				  special fuel must file in writing on the forms provided by the department and
				  must attach supporting documents explaining why a refund is
				  due.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.10 - Refund Permit

Current through Register Vol. 47, No. 3, July 24, 2024
To obtain the refund provided for in Iowa Code chapter 452A
				  and rule 701-68.8 (452A), the claimant
				  must have an uncanceled refund permit. The application for a refund permit is
				  provided by the department and will contain, but not be limited to, the
				  following information:
(1) the name
				and location of the business and the mailing address if different,
(2) the type of ownership,
(3) the social security number or federal
				identification number of the applicant, and
(4) the type of refund requested. The refund
				permit is issued without cost and remains in effect until revoked, canceled or
				until the permit becomes invalid. All refund permit holders are required to
				keep invoices and copies of returns if filed, supporting schedules and studies
				for documentation to support the refund.
This rule is intended to implement Iowa Code section
				  452A.18 as amended
				  by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.11 - Revocation of Refund Permit

Current through Register Vol. 47, No. 3, July 24, 2024
The following violations will result in the revocation of the
				  permit:
(1) using a false or altered
				invoice in support of a claim,
(2)
				making a false statement in a claim for refund or in response to an
				investigation by the department of a claim for refund,
(3) refusal to submit the claimant's books
				and records for examination by the department, and
(4) nonuse for a period of three years. If
				the permit is revoked for reason (1), (2), or (3) above, the permit will not be
				reissued for a period of at least one year. If the permit is revoked for reason
				(4) above, the permit will be reissued upon proper application. (See rule
				701-7.23(17A) for revocation procedure.)
This rule is intended to implement Iowa Code section
				  452A.19.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.12 - Income Tax Credit in Lieu of Refund

Current through Register Vol. 47, No. 3, July 24, 2024
In lieu of applying for a refund permit, a person or
				  corporation may claim the refund allowable under Iowa Code section
				  452A.17 as an income tax
				  credit. If a person or corporation holds a refund permit and elects to receive
				  an income tax credit, the person or corporation must cancel the refund permit
				  within 30 days after the first day of its year or the permit becomes invalid
				  and application must be made for a new permit. Once the election to receive an
				  income tax credit has been made, it remains in effect until the election is
				  changed. The income tax credit is not available for refunds relating to
				  casualty losses, transport diversions, pumping credits, blending errors, idle
				  time, power takeoffs, reefer units, exports by distributors, and excess tax
				  paid on ethanol blended gasoline.
This rule is intended to implement Iowa Code sections
				  422.110,
				  452A.17(2),
				  and
				  452A.21 as
				  amended by 1999 Iowa Acts, Senate File 136.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.13 - Reduction of Refund-sales and Use Tax

Current through Register Vol. 47, No. 3, July 24, 2024
Under Iowa Code section
				  423.3(56), the
				  sales price from the sale of motor fuel, special fuel, and electric fuel
				  consumed for highway use or in watercraft or aircraft where the fuel tax has
				  been imposed and paid, and no refund has been or will be allowed, is exempt
				  from Iowa sales and use tax. Therefore, unless the fuel is used for some other
				  exempt purpose under Iowa Code section
				  423.3 (e.g., used for
				  processing, used for agricultural purposes, used by an exempt government
				  entity, used by a private nonprofit educational institution), or the fuel is
				  lost through a casualty, the refund of taxes on motor fuel, special fuel, or
				  electric fuel will be reduced by the applicable sales and use tax. Rule
				  701-220.2 (423) contains more
				  information about sales tax. The sales price upon which the sales and use tax
				  will be applied shall include all federal excise taxes but will not include the
				  Iowa fuel tax.
This rule is intended to implement Iowa Code section
				  452A.17.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.14 - Terminal Withdrawals-meters

Current through Register Vol. 47, No. 3, July 24, 2024
Any refinery or terminal within this state must be fixed with
				  meters which totalize the gross gallons withdrawn. All bills of lading or
				  manifests must show the gross gallons withdrawn. 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
				  fuel withdrawn from a refinery or terminal within this state must pass through
				  these meters.
This rule is intended to implement Iowa Code sections
				  452A.2,
				  452A.8,
				  452A.15(2),
				  and
				  452A.59
				  as amended by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.15 - Terminal and Nonterminal Storage Facility Reports and Records

Current through Register Vol. 47, No. 3, July 24, 2024
Each terminal and nonterminal storage facility operating in
				  Iowa must file a monthly inventory report with the department. The report shall
				  include, but not be limited to, the following information:
1. The name and license number of the company
				that owns and operates the terminal or nonterminal storage facility.
2. The location of the terminal or
				nonterminal storage facility.
3.
				The month and year covered by the report.
4. The terminal code assigned by the Internal
				Revenue Service or the storage facility license number assigned by the
				department.
5. The beginning
				inventory.
6. The total receipts
				for the month including for each receipt:
(a)
				the gross gallons received by schedule code, by fuel type and, if diesel fuel,
				whether dyed or undyed fuel,
(b)
				the bill of lading number,
(c) the
				date of receipt,
(d) the
				seller,
(e) the carrier,
(f) the mode of transportation, and
(g) the destination
				state.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.16 - Method of Reporting Taxable Gallonage

Current through Register Vol. 47, No. 3, July 24, 2024
The exclusive method of determining gallonage of any purchase
				  or sale of motor fuel or special fuel and distillate fuel is to be on
				  gross-volume basis. A temperature-adjusted or other method cannot be used,
				  except as it applies to liquefied petroleum gas and the sale or exchange of
				  petroleum products between petroleum refineries.
This rule is intended to implement Iowa Code section
				  452A.8
				  as amended by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.17 - Transportation Reports

Current through Register Vol. 47, No. 3, July 24, 2024
The reports required under Iowa Code section
				  452A.15(1)
				   are to be filed by railroad carriers, common
				  carriers, contract carriers, distributors transporting fuel for others, and
				  anyone else transporting fuel from without the state and unloading it at other
				  than terminal storage within the state. The report must include all fuel which
				  was imported into Iowa and unloaded at other than terminal storage, all fuel
				  withdrawn from Iowa terminal storage and delivered in Iowa, and all fuel
				  withdrawn from Iowa terminal storage and exported from Iowa. These reports must
				  be filed monthly and show as to each delivery:
1. The name, address, and federal
				identification number or social security number of the person to whom actually
				delivered.
2. The name, address,
				and federal identification number or social security number of the originally
				named consignee, if delivered to anyone other than the originally named
				consignee.
3. The point of origin,
				the point of delivery, and the date of delivery.
4. The number and initials of each tank car
				and the number of gallons contained therein, if shipped by rail.
5. The name of the boat, barge, or vessel,
				and the number of gallons contained therein, if shipped by water.
6. The registration number of each tank truck
				and the number of gallons contained therein, if transported by motor
				truck.
7. The manner, if delivered
				by other means, in which the delivery is made.
8. Such additional information relative to
				shipments of motor fuel or special fuel as the department may require.
For periods on or after July 1, 2002, the director may impose
				  a civil penalty against any person who fails to file the reports required under
				  the motor fuel tax laws. The penalty shall be $100 for the first violation and
				  shall increase by $100 for each additional violation occurring in the calendar
				  year in which the first violation occurred.
The director may require that reports be filed by electronic
				  transmission.
This rule is intended to implement Iowa Code section
				  452A.15
				  as amended by 2002 Iowa Acts, House File 2622 and Senate File
				  2305.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.18 - Bill of Lading or Manifest Requirements

Current through Register Vol. 47, No. 3, July 24, 2024
Whenever a bill of lading or manifest is required to be
				  issued, carried, retained, or submitted by these rules, it shall meet the
				  following minimum requirements:
1.
				Contain the name and address of the refinery, terminal, ethanol plant,
				biodiesel plant or point of origin.
2. Contain the date of withdrawal or
				import.
3. Contain the name of the
				shipper-supplier-consignor.
4.
				Contain the name of the purchaser-consignee.
5. Contain the place of actual
				destination.
6. Contain the name of
				the transporter.
7. Contain the
				gross gallons by fuel type.
8.
				Contain the designation for ethanol blended gasoline or biodiesel blended fuel
				as provided in Iowa Code section
				214A.2.
9. Contain a statement designating whether
				diesel fuel is dyed or undyed.
10.
				Have machine printed thereon a serial number of not less than four digits.
This rule is intended to implement Iowa Code sections
				  452A.10,
				  452A.12,
				  452A.60,
				  and
				  452A.76.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 260 - Motor Fuel and Undyed Special Fuel › Rule 701-260.19 - Right of Distributors and Dealers to Blend Conventional Blendstock for Oxygenate Blending, Gasoline, or Diesel Fuel Using a Biofuel

Current through Register Vol. 47, No. 3, July 24, 2024
(1) 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. This subrule
				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 blend the gasoline or diesel fuel with a
				biofuel.
(3) This rule 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 Iowa Code 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.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.2 - Tax Rates-time Tax Attaches-responsible Party-payment of the Tax

Current through Register Vol. 47, No. 3, July 24, 2024
See 701-subrule 68.2(1) for tax rates. The excise tax on
				  L.P.G. attaches when the special fuel is placed in a fuel supply tank of a
				  motor vehicle. The excise tax on C.N.G. and L.N.G. attaches at the time of
				  delivery into equipment for compressing the gas for subsequent delivery into
				  the fuel supply tank of a motor vehicle.
(1) The person responsible for the tax must
				collect the tax from the purchaser and remit the tax to the department. The
				person responsible for the tax is:
a. The
				licensed L.P.G., L.N.G., or C.N.G. dealer, or
b. The licensed L.P.G., L.N.G., or C.N.G.
				user.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.3 - Penalty and Interest

Current through Register Vol. 47, No. 3, July 24, 2024
See rules
				  701-10.6 (421) and
				  701-10.2 (421) for failure to
				  timely file a return or for failure to timely pay the tax. See rule
				  701-10.8 (421) for penalty
				  exceptions. See rule 701-10.72 (452A) for interest on
				  refunds.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.4 - Bonding Procedure

Current through Register Vol. 47, No. 3, July 24, 2024
(1) When
				required, classes of business and new applications for fuel tax permit. See
				701-subrule 67.21(1), paragraphs
"a"
and
"b."
(2) Existing
				license holders. Existing license holders will be requested to post a bond or
				security when they have had two or more delinquencies in remitting the fuel tax
				or filing returns timely during the past 12 months when filing returns on a
				monthly basis. The bond or security will be an amount sufficient to cover 12
				months' fuel tax liability or $500, whichever is greater. The simultaneous late
				filing of the return and the late payment of the tax will count as one
				delinquency. However, the late filing of the return or late payment of the tax
				will not count as a delinquency if the license holder can satisfy one of the
				conditions set forth in Iowa Code section 421.27 (penalty waiver). For waiver
				of bond see 701-paragraph 67.21(1)
"e."
(3) Type of security. See 701-subrule
				67.21(2).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.6 - Requirements to Be Licensed

Current through Register Vol. 47, No. 3, July 24, 2024
To become licensed as an L.P.G., L.N.G., or C.N.G. user or
				  dealer, a person must file with the department a completed application form for
				  the appropriate license. A separate license is required for each place of
				  business or location where L.P.G., L.N.G., or C.N.G. is regularly delivered or
				  placed into the fuel supply tank of motor vehicles. See Iowa Code section
				  452A.4
				  and 701-subrule 67.23(1) for licensing requirements.
This rule is intended to implement Iowa Code section
				  452A.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.7 - Licensed Metered Pumps

Current through Register Vol. 47, No. 3, July 24, 2024
Before an L.P.G., L.N.G., or C.N.G. dealer's or user's
				  license can be issued, all pumps designed to fuel motor vehicles at the
				  location to be licensed must be (1) metered, (2) inspected, (3) tested for
				  accuracy, (4) sealed, and (5) licensed by the department of agriculture and
				  land stewardship. (See 1970 O.A.G. 2.) If there is more than one pump at a
				  location to be licensed, each pump will be assigned a separate pump number, and
				  the licensee shall report the gallonage each month with reference to such
				  number.
Each special fuel L.P.G. distributor, dealer, or user may
				  elect to measure L.P.G. for the tax purposes either temperature compensated to
				  60° F, or without temperature compensation. If the special fuel L.P.G.
				  distributor, dealer or user elects to measure L.P.G. temperature compensated to
				  60° F for tax purposes, the L.P.G. distributor, dealer or user must use
				  meters which are of an automatic temperature compensating type which shall
				  compute gross gallons corrected to 60° F.
This rule is intended to implement Iowa Code section
				  452A.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.8 - Single License for Each Location

Current through Register Vol. 47, No. 3, July 24, 2024
A single license is required for each separate place of
				  business or location where L.P.G., L.N.G., or C.N.G. is delivered into the fuel
				  supply tank of a motor vehicle. For reporting purposes (see rule
				  701-69.2 (452A)), a licensee may
				  file a separate return for each license; or, if arrangements have been made
				  with the department, the licensee may file a consolidated return reporting all
				  sales made at all locations for which a license is held. However, a
				  consolidated return may not be used to combine dealer and user operations. All
				  working papers used in the preparation of the information required must be
				  available for examination by the department. All dealer or user operations at
				  that location will be conducted under that license. A licensee may have a
				  different type of license (dealer, user) for each separate location where
				  L.P.G., L.N.G., or C.N.G. is dispensed. For instance, if a licensee holds an
				  L.P.G., L.N.G., or C.N.G. dealer's license for location A and an L.P.G.,
				  L.N.G., or C.N.G. user's license for location B, the licensee may sell fuel to
				  others or fuel the licensee's own vehicles at location A, but may only fuel the
				  licensee's own vehicles at location B.
This rule is intended to implement Iowa Code section
				  452A.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.9 - Dealer's and User's License Nonassignable

Current through Register Vol. 47, No. 3, July 24, 2024
An L.P.G., L.N.G., or C.N.G. dealer's license or user's
				  license cannot be assigned. The following nonexclusive situations will be
				  considered an assignment:
1. A change
				in the name under which the licensee conducts business.
2. A change in the location where the
				business is conducted.
3. A sale of
				the business (even if the new owner(s) operates under the same business
				name).
4. A merger or other
				business combination which results in a new or different entity.
This rule is intended to implement Iowa Code section
				  452A.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.10 - Separate Storage-bulk Sales-highway Use

Current through Register Vol. 47, No. 3, July 24, 2024
If a person is operating as an L.P.G. dealer's or user's
				  licensee and also makes bulk sales for nonhighway use, there must be separate
				  storage for bulk sales and sales for highway. If any amount of L.P.G. in a
				  storage facility is to be used directly from that storage for highway purposes
				  or if the storage is connected to a device which is designed in such a way as
				  to be able to fuel motor vehicles, all fuel dispensed from the storage shall be
				  dispensed through licensed metered pumps. Tax will be paid on the fuel
				  dispensed which is not exempt as evidenced by exemption certificates.
This rule is intended to implement Iowa Code section
				  452A.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.11 - Combined Storage-bulk Sales-highway Sales or Use

Current through Register Vol. 47, No. 3, July 24, 2024
If a person is operating as an L.P.G. dealer's or user's
				  licensee, L.P.G. may be dispensed for bulk nontaxable sales and for taxable
				  highway sales from the same storage if, and only if, the following requirements
				  are complied with:
1. All pumps which
				are of such a design to be able to fuel motor vehicles must be licensed,
				sealed, metered, and inspected as provided in rule
				701-69.5 (452A).
2. All fuel passing through the pumps is
				taxed unless supported by exemption certificates.
3. All pumps which are not licensed, sealed,
				metered, and inspected must be of such a design that it is impossible to use
				them to place fuel into the fuel supply tank of a motor vehicle.
4. Accurate records must be kept showing all
				purchases of fuel and all nontaxable bulk sales of fuel.
All L.P.G. which is placed in this combined storage is
				  presumed to be for highway use and taxable unless supported by exemption
				  certificates (for fuel passing through the licensed pumps) or detailed records
				  showing bulk sales for nonhighway use or to other users or dealers (for fuel
				  passing through the nonlicensed pumps). (See 1968 O.A.G. 592.) If at any time
				  the licensee fails to comply with the requirements of this rule, separate
				  storage for taxable sales and nontaxable bulk sales will be required under rule
				  701-69.10 (452A).
This rule is intended to implement Iowa Code section
				  452A.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.12 - Exemption Certificates

Current through Register Vol. 47, No. 3, July 24, 2024
If L.P.G. is dispensed from metered highway storage for other
				  than highway purposes, an exemption certificate must be completed by the seller
				  and signed by the purchaser. The certificate is to be retained by the dealer or
				  user. The exemption certificate must include, but not be limited to, the
				  following information: the date, the seller's name, the seller's dealer (user)
				  license number, the invoice number covering the fuel sold (if sold by a
				  dealer), an indication of the use to which the fuel will be put, and the name,
				  address, and signature of the purchaser (user). The exemption certificate will
				  be provided by the department or a dealer or user may provide the exemption
				  certificate provided it contains all information required by the
				  director.
These exempt sales of L.P.G. from metered highway storage
				  shall be limited to the following uses:
1. Placed directly into a fuel supply tank
				which is connected to the heating or cooling unit installed on a highway
				"reefer" unit, provided the fuel supply tank is not connected nor has
				provisions for connection directly or indirectly to the power source of the
				highway motor vehicle.
2. Placed
				directly into the fuel supply tank of a nonhighway motor vehicle.
3. L.P.G. placed into carry-out containers.
All other sales for other than highway use must be from bulk
				  storage and not from metered highway storage. (See rule
				  701-68.13 (452A), sales
				  tax.)
This rule is intended to implement Iowa Code section
				  452A.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.13 - L.p.g. Sold to the State of Iowa, Its Political Subdivisions, Contract Carriers Under Contract With Public Schools to Transport Pupils or Regional Transit Systems

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If L.P.G. is
				sold to the state of Iowa, its agencies, a political subdivision of the state,
				or a regional transit system for public use, or a use specified in Iowa Code
				section
				452A.57(11),
				and placed in storage, it may be sold tax-free. Fuel sold by a dealer and
				delivered directly into the fuel supply tank of a motor vehicle must be sold
				tax-paid. Since the L.P.G. delivered into storage is not subject to tax, the
				governmental unit or regional transit system need not be licensed as a special
				fuel user. However, if the L.P.G. is used by a governmental unit or regional
				transit system for other than "public purposes," or a purpose specified in Iowa
				Code section
				452A.57(11),
				it must obtain a user's license and pay the tax on all highway L.P.G. used from
				the storage.
(2) L.P.G. sold to a
				contract carrier under contract with public schools to transport pupils. When
				special fuel is sold directly to contract carriers who have a contract with a
				public school under Iowa Code section
				285.5
				for the transportation of pupils of an approved public or nonpublic school, the
				fuel shall be sold tax-paid.
If the contract carrier is licensed as an L.P.G. fuel dealer
				  or user, the licensee may buy the fuel tax-free, but the tax must be remitted
				  on the monthly dealer or user return.
Any contract carrier who has paid the tax is entitled to a
				  refund. A refund requested by contract carriers will be reduced by the
				  applicable sales tax, unless otherwise exempt. All contract carriers must apply
				  to the department for a refund registration even if they currently hold a motor
				  fuel tax license.
The refund will be allowed pursuant to the provisions of
				  701-subrule 68.8(4).
This rule is intended to implement Iowa Code sections
				  452A.3 and
				  452A.17.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.14 - Refunds

Current through Register Vol. 47, No. 3, July 24, 2024
Refunds of taxes paid on L.P.G. used for other than highway
				  use are available. See rule
				  701-68.8 (452A). The refunds are
				  available if the tax has been paid, the L.P.G. is used other than to propel
				  motor vehicles, the person requesting the refund has a refund permit, and the
				  claim is filed within the appropriate time and in the appropriate manner. The
				  income tax credit set forth in rule
				  701-68.12 (452A) shall apply
				  equally to special fuel.
This rule is intended to implement Iowa Code section
				  452A.17.