Subchapter V - PROVISIONS COMMON TO TAXES IMPOSED UNDER SUBCHAPTERS I, III, AND IV Referred to in Section452A.1, 452A.4, 452A.42, 452A.50
- Section 452A.57 - Definitions
- Section 452A.58 - Commercial motor vehicles on lease
- Section 452A.59 - Administrative rules
- Section 452A.60 - Forms of report, refund claim, and records
- Section 452A.61 - Timely filing of reports and returns - extension
- Section 452A.62 - Inspection of records
- Section 452A.63 - Information confidential
- Section 452A.64 - Failure to file return - incorrect return
- Section 452A.65 - Failure to promptly pay fuel taxes - refunds - interest and penalties - successor liability
- Section 452A.66 - Statutes applicable to motor fuel tax
- Section 452A.67 - Limitation on collection proceedings
- Section 452A.68 - Power of department of revenue or the state department of transportation to cancel licenses
- Section 452A.69 - Hearings before state agency
- Section 452A.70 - Discontinuance of licensed activity - liability for taxes and penalties
- Section 452A.71 - Refund of tax on fuel lost as result of casualty
- Section 452A.72 - Refund for fuel taxes erroneously or illegally collected or paid
- Section 452A.73 - Embezzlement of fuel tax money - penalty
- Section 452A.74 - Unlawful acts - penalty
- Section 452A.74A - Additional penalty and enforcement provisions
- Section 452A.75 - Penalty for false certificate
- Section 452A.76 - Enforcement authority
- Section 452A.77 - Moneys deposited in treasury - refunds - administration
- Section 452A.78 - Other remedies available
- Section 452A.79 - Use of revenue
- Section 452A.79A - Marine fuel tax fund
- Section 452A.80 - Microfilm or photographic copies - originals destroyed
- Section 452A.81 - Agreement for refund of federal tax
- Section 452A.82 - Aviation fuel tax fund
- Section 452A.83 - Reserved
- Section 452A.84 - Transfer to marine fuel tax fund
- Section 452A.85 - Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen
- Section 452A.86 - Method of determining gallonage