Provisions Common to Taxes Imposed under Subchapters I, III, and IV | Midpage

Collections
Iowa Code

V

Provisions Common to Taxes Imposed under Subchapters I, III, and IV

452A.57Definitions 452A.58Commercial motor vehicles on lease 452A.59Administrative rules 452A.60Forms of report, refund claim, and records 452A.61Timely filing of reports and returns — extension 452A.62Inspection of records 452A.63Information confidential 452A.64Failure to file return — incorrect return 452A.65Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability 452A.66Statutes applicable to motor fuel tax 452A.67Limitation on collection proceedings 452A.68Power of department of revenue or the state department of transportation to cancel licenses 452A.69Hearings before state agency 452A.70Discontinuance of licensed activity — liability for taxes and penalties 452A.71Refund of tax on fuel lost as result of casualty 452A.72Refund for fuel taxes erroneously or illegally collected or paid 452A.73Embezzlement of fuel tax money — penalty 452A.74Unlawful acts — penalty 452A.74AAdditional penalty and enforcement provisions 452A.75Penalty for false certificate 452A.76Enforcement authority 452A.77Moneys deposited in treasury — refunds — administration 452A.78Other remedies available 452A.79Use of revenue 452A.79AMarine fuel tax fund 452A.80Microfilm or photographic copies — originals destroyed 452A.81Agreement for refund of federal tax 452A.82Aviation fuel tax fund 452A.84Transfer to marine fuel tax fund 452A.85Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen 452A.86Method of determining gallonage