Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 68. MOTOR FUEL AND UNDYED SPECIAL FUEL |
Section 701.68.1. Definitions. |
Section 701.68.2. Tax rates—time tax attaches—responsible party. |
Section 701.68.3. Exemption. |
Section 701.68.4. Blended fuel taxation—nonterminal location. |
Section 701.68.5. Tax returns—computations. |
Section 701.68.6. Distribution allowance. |
Section 701.68.7. Supplier credit—uncollectible account. |
Section 701.68.8. Refunds. |
Section 701.68.9. Claim for refund—payment of claim. |
Section 701.68.10. Refund permit. |
Section 701.68.11. Revocation of refund permit. |
Section 701.68.12. Income tax credit in lieu of refund. |
Section 701.68.13. Reduction of refund—sales and use tax. |
Section 701.68.14. Terminal withdrawals—meters. |
Section 701.68.15. Terminal and nonterminal storage facility reports and records. |
Section 701.68.16. Method of reporting taxable gallonage. |
Section 701.68.17. Transportation reports. |
Section 701.68.18. Bill of lading or manifest requirements. |
Section 701.68.19. Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel. |