452A.1 Short title. This subchapter, plus applicable provisions of subchapter IV of this chapter, shall be known and may be cited as the “Motor Fuel and Special Fuel Tax Law”. [C35, §5093-f40; C39, §5093.39; C46, 50, 54, §324.66; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.1] C93, §452A.1 95 Acts, ch 155, §8; […]
452A.10 Required records. 1. a. A motor fuel or special fuel supplier, restrictive supplier, importer, exporter, blender, dealer, user, common carrier, contract carrier, terminal, or nonterminal storage facility shall maintain, for a period of three years, records of all transactions by which the supplier, restrictive supplier, or importer withdraws from a terminal or a nonterminal […]
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 […]
452A.13 Evidence produced upon request. Repealed by 95 Acts, ch 155, §43, 44.
452A.15 Transportation reports — refinery and pipeline and marine terminal reports. 1. a. Every railroad and common carrier or contract carrier transporting motor fuel or special fuel either in interstate or intrastate commerce within this state and every person transporting motor fuel or special fuel by whatever manner into this state shall, subject to penalties […]
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 Repealed by 95 Acts, ch 155, §43, 44.
452A.17 Refunds. 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 […]
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 […]
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 […]
452A.2 Definitions. 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. Motor fuel capable of being used for propelling motor […]
452A.20 Posting price and discounts. Repealed by 95 Acts, ch 155, §43, 44.
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 […]
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 […]
452A.3 Levy of excise tax. 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 imposed […]
452A.31 Special terms. 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. 2. a. A retail dealer’s total gasoline gallonage is the total number of gallons of gasoline which the retail dealer sells and dispenses from […]
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 […]
452A.33 Reporting requirements. 1. a. Each retail dealer shall report its total motor 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) Its total diesel fuel gallonage and its total biodiesel gallonage, including for […]
452A.4 Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license. 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 […]
452A.40 Reserved. For future text of these sections, effective July 1, 2023, see 2019 Acts, ch 151, §23 – 27, 46
452A.41 Reserved. For future text of this section, effective July 1, 2023, see 2019 Acts, ch 151, §24, 46
