Title X, FINANCIAL RESOURCES (Ch. 421 - 454)

1. A person who uses motor fuel or undyed special fuel for any of the nontaxable purposes listed in this subsection , and who has paid the motor fuel or special fuel tax either directly to the department or by having the tax added to the price of the fuel, and who has a refund pe…

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 gasol…

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 …

As used in this subchapter : 1. “Aviation gasoline” means any gasoline which is capable of being used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. Moto…

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 ga…

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 department shall administer the taxes imposed by this chapter in the same manner as and subject to section 422.25, subsection 4 , section 423.35 , and section 423.37 . 2023 Acts, ch 115, §35, 40

For purposes of this chapter , motor fuel or special fuel, including a renewable fuel, must meet the applicable standards and classifications as provided in section 214A.2 . 2022 Acts, ch 1067, §61, 75, 76 Section applies retroactively to January 1, 2022; 2022 Acts, ch 1067, §76…

1. Except as otherwise provided in this section and in this subchapter , this subsection shall apply to the excise tax imposed on each gallon of motor fuel used for any purpose for the privilege of operating motor vehicles in this state. a. An excise tax of thirty cents is impose…

For purposes of this subchapter , all of the following shall apply: 1. A determination period is any twelve-month period beginning on January 1 and ending on December 31 in which a retail dealer who owns or operates a retail motor fuel site sells and dispenses gasoline or diesel …

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 sc…

1. a. Each retail dealer shall report its total gasoline and diesel fuel gallonage for a determination period as follows: (1) Its total gasoline gallonage and its total ethanol gallonage, including for each classification and subclassification as provided in section 452A.31 . (2)…

1. It shall be unlawful for any person to sell motor fuel or undyed special fuel within this state or to otherwise act as a supplier, restrictive supplier, importer, exporter, dealer, or user unless the person holds an uncanceled license issued by the department. To procure a lic…

As used in this subchapter , unless the context otherwise requires: 1. “Department” means the department of revenue. 2. “Electric fuel” means electrical energy delivered or placed into the battery or other energy storage device of an electric motor vehicle from a source outside t…

1. An excise tax of two and six-tenths cents is imposed on each kilowatt hour of electric fuel delivered or placed into the battery or other energy storage device of an electric motor vehicle at a location in this state other than a residence. 2. The tax for electric fuel deliver…

1. A person shall not sell or dispense electric fuel within this state at a location other than a residence or otherwise act as a licensed electric fuel dealer or user unless the person holds an uncanceled license issued by the department. The holder of an electric fuel dealer’s …

1. A licensed electric fuel dealer or user shall maintain, for a period of three years, records of all transactions by which the dealer or user dispenses electric fuel into the batteries or other energy storage devices of electric motor vehicles, including pertinent records and p…

1. A person who uses electric fuel for any of the nontaxable purposes set forth in section 452A.17, subsection 1 , paragraph “a” , for motor fuel and undyed special fuel, and who has paid the electric fuel tax either directly to the department or by having the tax added to the pr…

1. A supplier shall retain a distribution allowance of not more than one and six-tenths percent of all gallons of motor fuel and a distribution allowance of not more than seven-tenths percent of all gallons of undyed special fuel removed from the terminal during the reporting per…

This subchapter and applicable provisions of subchapter V 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,…

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 transporta…

1. a. A person shall not bring into this state in the fuel supply tanks of a commercial motor vehicle, or any other container, regardless of whether 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 vehic…

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 transportat…

1. Fuel tax liability under this subchapter shall be computed on the total number of gallons of each kind of motor fuel and special fuel, and the total number of kilowatt hours of electric fuel, consumed in the operation in Iowa by commercial motor vehicles subject to this subcha…

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…

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 agr…

1. “Appropriate state agency” or “state agency” means the department of revenue or the state department of transportation, whichever is responsible for control, maintenance, or supervision of the power, requirement, or duty referred to in the provision. The department of revenue …

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 …

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…

1. a. A person other than a supplier, restrictive supplier, or importer licensed under this subchapter , who blends gasoline with ethanol as defined in section 214A.1 in order to formulate ethanol blended gasoline, shall obtain a blender’s license. b. A person who blends two or m…

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…

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 …

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…

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 o…

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 obt…

1. In addition to the tax or additional tax, the taxpayer shall pay a penalty as provided in section 421.27 . The taxpayer shall also pay interest on the tax or additional tax at the rate in effect under section 421.7 counting each fraction of a month as an entire month, computed…

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 lie…

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 assess…

1. If a licensee files a false return of the data or information required by this chapter , or fails, refuses, or neglects to file a return required by this chapter , or to pay the full amount of fuel tax as required by this chapter , or is substantially delinquent in paying a ta…

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 an…

1. a. A dealer or distributor may blend a conventional blendstock for oxygenate blending, gasoline, or diesel fuel using the appropriate biofuel, or sell unblended or blended gasoline or diesel fuel on any premises in this state. b. Paragraph “a” does not apply to the extent that…

The director, upon application, may authorize the collection and reporting of the tax by any supplier not having jurisdictional connections with this state. A foreign supplier shall be issued a license to collect and report the tax and shall be subject to the same regulations and…

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 t…

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 …

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 claim…

Every sale of motor fuel in this state, every sale of undyed special fuel dispensed by the seller into a fuel supply tank of a motor vehicle, and every sale of electric fuel dispensed by the seller into the battery or other energy storage device of an electric motor vehicle shall…