Iowa Administrative Code › Agency 761 - Transportation Department › Motor Carriers › Chapter 505 - Interstate Motor Vehicle Fuel Licenses and Permits › Rule 761-505.4 - Quarterly Reports

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Failure to file.
All valid fuel licensees shall file quarterly
				reports with the department. If a licensee has not traveled in Iowa, the report
				shall still be filed. Failure to file is cause for revocation of the license
				and assessment of a penalty.
(2)
Filing deadline.
All persons holding a valid fuel license,
				pursuant to the provisions of Iowa Code section
				452A.53,
				shall file quarterly reports with the department and either remit any tax due
				no later than the last day of the month following the last day of the quarter
				covered by the report, or request a refund no later than the last day of the
				third month following the last day of the quarter covered by the report. If the
				claim for refund is filed after that date, the refund shall be
				disallowed.
(3)
Reporting
				multiple vehicles on single license.
The licensee shall select which
				vehicles may be operated under the license. All miles traveled, interstate and
				intrastate, and all fuel purchased for those vehicles shall be reported on a
				consistent basis.
(4)
Tax
				refund.
Refunds shall be computed separately for each fuel type. If a
				refund for a fuel type does not exceed $10, it shall not be processed unless
				there is more than one type of fuel reported on one return and the combined
				refunds for all fuel types exceed $10.
(5)
Refunds of tax on fuel purchased
				in Iowa and consumed out of Iowa.
Even though fuel is purchased in
				Iowa, fuel tax is paid in Iowa, and the excess fuel tax paid is subject to
				refund under the provisions of Iowa Code chapter 452A, division III, relating
				to interstate motor vehicle operation, the refund is not subject to state sales
				tax.
(6)
Timely filing of
				report.
a. The interstate fuel tax
				report required under Iowa Code section
				452A.54
				shall be deemed timely filed if received by the vehicle and motor carrier
				services bureau or postpaid, properly addressed, and postmarked by the United
				States Postal Service on or before midnight of the filing deadline. If the
				filing date falls on a Saturday, Sunday, or legal holiday, the next secular or
				business day shall be the filing deadline.
b. All reports and remittances shall be filed
				online at the department's website; mailed to the Vehicle and Motor Carrier
				Services Bureau, Iowa Department of Transportation, P.O. Box 10382, Des Moines,
				Iowa 50306-0382; delivered in person to 6310 SE Convenience Blvd., Ankeny,
				Iowa; or sent by facsimile to (515)237-3225.
c. If a report or remittance is not received
				by the department and the taxpayer can prove by competent evidence that the
				return or remittance was timely filed, the report shall be considered timely
				filed. For the purpose of this rule, competent evidence means evidence in
				addition to the testimony of the sender sufficient or adequate to prove that
				the document was mailed on a specific date.