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

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…

1. It shall be unlawful: a. For any person to knowingly fail, neglect, or refuse to make any required return or statement or pay over fuel taxes required under this chapter . b. For any person to knowingly make any false, incorrect, or materially incomplete record required to be …

In addition to the tax or additional tax, the following fines and penalties shall apply: 1. Illegal use of dyed fuel. The illegal use of dyed fuel in the supply tank of a motor vehicle shall result in a civil penalty assessed against the owner or operator of the motor vehicle as …

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…

1. Authority to enforce subchapter IV 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 considere…

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…

The special remedies provided under the provisions of this chapter to enable the state to collect a fuel excise tax imposed by this chapter 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…

Except as provided in sections 452A.79A , 452A.82 , and 452A.84 , the net proceeds of the excise tax on diesel special fuel, the excise tax on motor fuel and other special fuel, the excise tax on electric fuel, and penalties collected under the provision of this chapter , shall b…

1. A marine fuel tax fund is created under the authority of the department of natural resources. a. The fund shall consist of all revenues derived from the excise tax on the sale of motor fuel used in watercraft as provided in section 452A.84 and other moneys appropriated to the …

1. For the purpose of determining the amount of the supplier’s, restrictive supplier’s, or importer’s tax liability, a supplier or restrictive supplier shall file a return not later than the last day of each calendar month and an importer shall file a return semimonthly with the …

The appropriate state agency shall have the power and authority to record, copy, or reproduce by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original of …

1. The department of revenue is hereby authorized to enter into and empowered to carry out the provisions of agreements with any duly authorized agent or department of the United States government for joint or cooperative action by the state and the United States government in th…

The portion of the moneys collected under this chapter received on account of aviation gasoline and special fuel used in aircraft, less refunds issued on account of aviation gasoline and special fuel used in aircraft, shall be deposited in a separate fund to be maintained by the …

The treasurer of state shall transfer from the motor fuel tax fund to the marine fuel tax fund that portion of moneys collected under this chapter attributable to motor fuel used in watercraft computed as follows: 1. Determine monthly the total amount of motor fuel tax collected …

1. Persons having title to motor fuel, ethanol blended gasoline, undyed special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen in storage and held for sale on the effective date of an increase in the excise tax rate imposed on motor fuel…

The exclusive method of determining gallonage of any purchases or sales of motor fuel, undyed special fuel, or liquefied petroleum gas as defined in this chapter and distillate fuels shall be on a gross volume basis, except for compressed natural gas, liquefied natural gas, and h…

Every person other than a licensed supplier, restrictive supplier, importer, or blender, who purchases, brings into this state, or otherwise acquires within this state motor fuel or undyed special fuel, not otherwise exempted, which the person has knowingly not paid or incurred l…

The following words, terms, and phrases, when used in this chapter , shall, for the purpose of this chapter , have the meanings respectively ascribed to them. 1. “Alternative nicotine product” means a product, not consisting of or containing tobacco, that provides for the ingesti…