Motor Fuel and Special Fuel Tax
452A.1Short title452A.2Definitions452A.2AStandards and classifications of fuel452A.3Levy of excise tax452A.4Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license452A.5Distribution allowance452A.6Ethanol blended gasoline and other products — blender’s license452A.6ARight of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel452A.7Foreign suppliers452A.8Tax reports — computation and payment of tax — credits452A.9Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders452A.10Required records452A.11ReservedRepealed452A.12Loading and delivery evidence on transportation equipment452A.13Evidence produced upon requestRepealed452A.13 and 452A.14ReservedRepealed452A.14ReservedRepealed452A.15Transportation reports — refinery and pipeline and marine terminal reports452A.16ReservedRepealed452A.17Refunds452A.18Refund permit452A.19Revocation of refund permit452A.20ReservedRepealed452A.21Refund — credit452A.22Tax collected on exempt fuel452A.23Motor fuel tax — administration by department452A.23 through 452A.30ReservedRepealed452A.24 through 452A.30ReservedRepealed