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| § 452A.1 |
Short title |
| § 452A.2 |
Definitions |
| § 452A.2A |
Standards and classifications of fuel |
| § 452A.3 |
Levy of excise tax |
| § 452A.4 |
Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license |
| § 452A.5 |
Distribution allowance |
| § 452A.6 |
Ethanol blended gasoline and other products — blender’s license |
| § 452A.6A |
Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel |
| § 452A.7 |
Foreign suppliers |
| § 452A.8 |
Tax reports — computation and payment of tax — credits |
| § 452A.9 |
Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders |
| § 452A.10 |
Required records |
| § 452A.12 |
Loading and delivery evidence on transportation equipment |
| § 452A.15 |
Transportation reports — refinery and pipeline and marine terminal reports |
| § 452A.17 |
Refunds |
| § 452A.18 |
Refund permit |
| § 452A.19 |
Revocation of refund permit |
| § 452A.21 |
Refund — credit |
| § 452A.22 |
Tax collected on exempt fuel |
| § 452A.31 |
Special terms |
| § 452A.32 |
Schedule for averaging ethanol content in E-85 gasoline |
| § 452A.33 |
Reporting requirements |
| § 452A.50 |
Short title |
| § 452A.51 |
Purpose |
| § 452A.52 |
Fuels imported in supply tanks of motor vehicles |
| § 452A.53 |
Permit or license |
| § 452A.54 |
Fuel tax computation — refund — reporting and payment |
| § 452A.55 |
Records |
| § 452A.56 |
Interstate motor fuel tax — reciprocity agreements |
| § 452A.57 |
Definitions |
| § 452A.58 |
Commercial motor vehicles on lease |
| § 452A.59 |
Administrative rules |
| § 452A.60 |
Forms of report, refund claim, and records |
| § 452A.61 |
Timely filing of reports and returns — extension |
| § 452A.62 |
Inspection of records |
| § 452A.63 |
Information confidential |
| § 452A.64 |
Failure to file return — incorrect return |
| § 452A.65 |
Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability |
| § 452A.66 |
Statutes applicable to motor fuel tax |
| § 452A.67 |
Limitation on collection proceedings |
| § 452A.68 |
Power of department of revenue or the state department of transportation to cancel licenses |
| § 452A.69 |
Hearings before state agency |
| § 452A.70 |
Discontinuance of licensed activity — liability for taxes and penalties |
| § 452A.71 |
Refund of tax on fuel lost as result of casualty |
| § 452A.72 |
Refund for fuel taxes erroneously or illegally collected or paid |
| § 452A.73 |
Embezzlement of fuel tax money — penalty |
| § 452A.74 |
Unlawful acts — penalty |
| § 452A.74A |
Additional penalty and enforcement provisions |
| § 452A.75 |
Penalty for false certificate |
| § 452A.76 |
Enforcement authority |
| § 452A.77 |
Moneys deposited in treasury — refunds — administration |
| § 452A.78 |
Other remedies available |
| § 452A.79 |
Use of revenue |
| § 452A.79A |
Marine fuel tax fund |
| § 452A.80 |
Microfilm or photographic copies — originals destroyed |
| § 452A.81 |
Agreement for refund of federal tax |
| § 452A.82 |
Aviation fuel tax fund |
| § 452A.84 |
Transfer to marine fuel tax fund |
| § 452A.85 |
Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen |
| § 452A.86 |
Method of determining gallonage |
