This text of Iowa § 452A.41 (Levy and collection of excise tax on electric fuel) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
1.An excise tax of two and six-tenths cents is imposed on each kilowatt hour of electric
fuel delivered or placed into the battery or other energy storage device of an electric motor
vehicle at a location in this state other than a residence.
2.The tax for electric fuel delivered by a licensed electric fuel dealer for use in this state
shall attach at the time of the delivery and shall be paid to the department by the licensed
electric fuel dealer in a manner prescribed by the department. The tax for electric fuel used
byalicensedelectricfuelusershallattachatthetimeoftheuseofthefuelandshallbepaidto
the department by the licensed electric fuel user in a manner prescribed by the department.
3.The department shall adopt rules governing the dispensing of electric fuel by licensed
dealers an
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1. An excise tax of two and six-tenths cents is imposed on each kilowatt hour of electric
fuel delivered or placed into the battery or other energy storage device of an electric motor
vehicle at a location in this state other than a residence.
2. The tax for electric fuel delivered by a licensed electric fuel dealer for use in this state
shall attach at the time of the delivery and shall be paid to the department by the licensed
electric fuel dealer in a manner prescribed by the department. The tax for electric fuel used
byalicensedelectricfuelusershallattachatthetimeoftheuseofthefuelandshallbepaidto
the department by the licensed electric fuel user in a manner prescribed by the department.
3. The department shall adopt rules governing the dispensing of electric fuel by licensed
dealers and users. The director may require by rule that reports and returns be filed by
electronic transmission.
4. a. The department of agriculture and land stewardship shall provide for a biennial
inspection of each charging station through which electric fuel can be dispensed, if the
charging station is owned by a licensed electric fuel dealer or licensed electric fuel user.
The purpose of the inspection is to determine the accuracy and correctness of the charging
station when electric fuel is dispensed. For that purpose, the department of agriculture and
land stewardship may enter upon the premises where the charging station is located or upon
the premises where equipment directly related to the accuracy or correctness of the charging
station is located. The department of agriculture and land stewardship shall determine the
accuracy and correctness of the charging station by using standards adopted by the national
conference on weights and measures and published in the national institute of standards
and technology, handbook 44, referred to as “specifications, tolerances, and other technical
requirements for weighing and measuring devices”.
b. The department of agriculture and land stewardship shall deliver a notice to the
department of revenue of any inspected, noncompliant charging station owned by a licensed
electric fuel dealer or licensed electric fuel user, stating that the charging station did not
comply with the department of agriculture and land stewardship’s inspection requirements.
c. The department of agriculture and land stewardship may adopt rules pursuant to
chapter 17A to administer the department of agriculture and land stewardship’s duties under
this subsection.
5. a. For the purpose of determining the amount of liability for the electric fuel tax, each
dealer and user shall file with the department not later than July 31 for the period beginning
January 1 and ending June 30, and not later than January 31 for the period beginning July 1
andendingDecember31,abiannualtaxreturncertifiedunderpenaltiesforfalsecertification.
The return shall show, with reference to each location at which fuel is delivered or placed by
the dealer or user into the battery or other energy storage device of any electric motor vehicle
during the next preceding six calendar months, information as required by the department.
On and after January 1, 2026, the department may require by rule that such tax returns be
filed quarterly.
b. The amount of tax due shall be computed by multiplying the appropriate tax rate per
kilowatthourbythenumberofkilowatthoursofelectricfueldeliveredorplacedbythedealer
or user into the batteries or other energy storage devices of electric motor vehicles.
c. The return shall be accompanied by remittance in the amount of the tax due for the
§452A.41, MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES 24
determination period in which the fuel was placed into the batteries or other energy storage
devices of electric motor vehicles.
6. Moneys collected under this subchapter by a licensed electric fuel dealer or user are
deemed to be held in trust for the state of Iowa.
7. This subchapter shall not be construed to require a public utility, as defined in section
476.1, to collect the excise tax on electric fuel or to install a separate electric utility meter or
otherwise use utility equipment for purposes related to the excise tax on electric fuel, unless
the public utility is a licensed electric fuel dealer or licensed electric fuel user.