Iowa Admin. Code r. 701-261.14
Current through Regsiter Vol. 46, No. 26, June 12, 2024
Refunds of taxes paid on L.P.G. used for other than highway use are available. See rule 701-68.8 (452A). The refunds are available if the tax has been paid, the L.P.G. is used other than to propel motor vehicles, the person requesting the refund has a refund permit, and the claim is filed within the appropriate time and in the appropriate manner. The income tax credit set forth in rule 701-68.12 (452A) shall apply equally to special fuel.
This rule is intended to implement Iowa Code section 452A.17.
Iowa Admin. Code r. 701-261.14