Subchapter I - MOTOR FUEL AND SPECIAL FUEL TAX
- Section 452A.1 - Short title
- Section 452A.2 - Definitions
- Section 452A.2A - Standards and classifications of fuel
- Section 452A.3 - [Effective Until 7/1/2024] Levy of excise tax
- Section 452A.3 - [Effective 7/1/2024] Levy of excise tax
- Section 452A.4 - Supplier's, restrictive supplier's, importer's, exporter's, dealer's, and user's license
- Section 452A.5 - Distribution allowance
- Section 452A.6 - Ethanol blended gasoline and other products - blender's license
- Section 452A.6A - Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel
- Section 452A.7 - Foreign suppliers
- Section 452A.8 - Tax reports - computation and payment of tax - credits
- Section 452A.9 - Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders
- Section 452A.10 - Required records
- Section 452A.11 - Reserved
- Section 452A.12 - Loading and delivery evidence on transportation equipment
- Section 452A.13 - [Repealed]
- Section 452A.14 - Reserved
- Section 452A.15 - Transportation reports - refinery and pipeline and marine terminal reports
- Section 452A.16 - [Repealed]
- Section 452A.17 - Refunds
- Section 452A.18 - Refund permit
- Section 452A.19 - Revocation of refund permit
- Section 452A.20 - [Repealed]
- Section 452A.21 - Refund - credit
- Section 452A.22 - Tax collected on exempt fuel
- Section 452A.23 - Motor fuel tax - administration by department
- Section 452A.24 through 452A.30 - Reserved