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- Iowa Code § 452A.4 · Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license.
- Iowa Code § 452A.5 · Distribution allowance.
- Iowa Code § 452A.6 · Ethanol blended gasoline and other products — blender’s license.
- Iowa Code § 452A.6A · Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel.
- Iowa Code § 452A.7 · Foreign suppliers.
- Iowa Code § 452A.8 · Tax reports — computation and payment of tax — credits.
- Iowa Code § 452A.9 · Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders.
- Iowa Code § 452A.10 · Required records.
- Iowa Code § 452A.11
- Iowa Code § 452A.12 · Loading and delivery evidence on transportation equipment.
- Iowa Code § 452A.13
- Iowa Code § 452A.14
- Iowa Code § 452A.15 · Transportation reports — refinery and pipeline and marine terminal reports.
- Iowa Code § 452A.16
- Iowa Code § 452A.17 · Refunds.
- Iowa Code § 452A.18 · Refund permit.
- Iowa Code § 452A.19 · Revocation of refund permit.
- Iowa Code § 452A.20
- Iowa Code § 452A.21 · Refund — credit.
- Iowa Code § 452A.22 · Tax collected on exempt fuel.
- Iowa Code § 452A.23 · Motor fuel tax — administration by department.
- Iowa Code § 452A.25
- Iowa Code § 452A.26
- Iowa Code § 452A.27
- Iowa Code § 452A.28
- Iowa Code § 452A.29
- Iowa Code § 452A.30
- Iowa Code § 452A.31 · Special terms.
- Iowa Code § 452A.32 · Schedule for averaging ethanol content in E-85 gasoline.
- Iowa Code § 452A.33 · Reporting requirements.
- Iowa Code § 452A.34
- Iowa Code § 452A.35
- Iowa Code § 452A.36
- Iowa Code § 452A.37
- Iowa Code § 452A.38
- Iowa Code § 452A.39
- Iowa Code § 452A.40 · Definitions.
- Iowa Code § 452A.41 · Levy and collection of excise tax on electric fuel.
- Iowa Code § 452A.42 · Electric fuel dealer’s and user’s license.
- Iowa Code § 452A.43 · Records.
- Iowa Code § 452A.44 · Refunds.
- Iowa Code § 452A.45
- Iowa Code § 452A.46
- Iowa Code § 452A.47
- Iowa Code § 452A.48
- Iowa Code § 452A.49
- Iowa Code § 452A.50 · Short title.
- Iowa Code § 452A.51 · Purpose.
- Iowa Code § 452A.52 · Fuels imported — applicability.
- Iowa Code § 452A.53 · Permit or license.
- Iowa Code § 452A.54 · Fuel tax computation — refund — reporting and payment.
- Iowa Code § 452A.55 · Records.
- Iowa Code § 452A.56 · Interstate motor fuel tax — reciprocity agreements.
- Iowa Code § 452A.57 · Definitions.
- Iowa Code § 452A.58 · Commercial motor vehicles on lease.
- Iowa Code § 452A.59 · Administrative rules.
- Iowa Code § 452A.60 · Forms of report, refund claim, and records.
- Iowa Code § 452A.61 · Timely filing of reports and returns — extension.
- Iowa Code § 452A.62 · Inspection of records.
- Iowa Code § 452A.63 · Information confidential.
- Iowa Code § 452A.64 · Failure to file return — incorrect return.
- Iowa Code § 452A.65 · Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability.
- Iowa Code § 452A.66 · Statutes applicable to motor fuel tax.
- Iowa Code § 452A.67 · Limitation on collection proceedings.
- Iowa Code § 452A.68 · Power of department of revenue or the state department of transportation to cancel licenses.
- Iowa Code § 452A.69 · Hearings before state agency.
- Iowa Code § 452A.70 · Discontinuance of licensed activity — liability for taxes and penalties.
- Iowa Code § 452A.71 · Refund of tax on fuel lost as result of casualty.
- Iowa Code § 452A.72 · Refund for fuel taxes erroneously or illegally collected or paid.
- Iowa Code § 452A.73 · Embezzlement of fuel tax money — penalty.
- Iowa Code § 452A.74 · Unlawful acts — penalty.
- Iowa Code § 452A.74A · Additional penalty and enforcement provisions.
- Iowa Code § 452A.75 · Penalty for false certificate.
- Iowa Code § 452A.76 · Enforcement authority.
- Iowa Code § 452A.77 · Moneys deposited in treasury — refunds — administration.
- Iowa Code § 452A.78 · Other remedies available.
- Iowa Code § 452A.79 · Use of revenue.
- Iowa Code § 452A.79A · Marine fuel tax fund.
- Iowa Code § 452A.80 · Microfilm or photographic copies — originals destroyed.
- Iowa Code § 452A.81 · Agreement for refund of federal tax.
- Iowa Code § 452A.82 · Aviation fuel tax fund.
- Iowa Code § 452A.83
- Iowa Code § 452A.84 · Transfer to marine fuel tax fund.
- Iowa Code § 452A.85 · Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen.
- Iowa Code § 452A.86 · Method of determining gallonage.
- Iowa Code § 453A.1 · Definitions.
- Iowa Code § 453A.2 · Persons under legal age.
- Iowa Code § 453A.3 · Penalty.
- Iowa Code § 453A.4 · Seizure of false or altered driver’s license or nonoperator’s identification card.
- Iowa Code § 453A.5 · Tobacco compliance employee training program.
- Iowa Code § 453A.6 · Tax imposed.
- Iowa Code § 453A.7 · Printing and custody of stamps.
- Iowa Code § 453A.8 · Sale and exchange of stamps.
- Iowa Code § 453A.9 · Change of design.
- Iowa Code § 453A.10 · Affixing of stamps by distributors.
- Iowa Code § 453A.11 · Cancellation of stamps.
- Iowa Code § 453A.12 · Use of stamping machines.
- Iowa Code § 453A.13 · Distributor’s, wholesaler’s, and retailer’s permits.
- Iowa Code § 453A.13A · Inspections of violations of retailers — use or consumption of products on premises.
- Iowa Code § 453A.14 · Bonds.