Iowa § 452A.62 Inspection of records

Iowa Statutes

§ 452A.62 — Inspection of records

Iowa § 452A.62

Title XFINANCIAL RESOURCES

Ch. 452AMOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES

This text of Iowa § 452A.62 (Inspection of records) 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.

Bluebook

Iowa Code § 452A.62 (2026).

Text

1. The department of revenue or the state department of transportation, whichever is applicable, is hereby given the authority within the time prescribed for keeping records to do the following: a. To examine, during the usual business hours of the day, the records, books, papers, receipts, invoices, storage tanks, and any other equipment of any of the following:

(1)A distributor, supplier, restrictive supplier, importer, exporter, blender, terminal operator, nonterminal storage facility, common carrier, or contract carrier, pertaining to motor fuel or undyed special fuel withdrawn from a terminal or a nonterminal storage facility, or brought into this state.

(2)A licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, or §452A.62, MOTOR FUEL, SPECIAL FUEL, AND E

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1. The department of revenue or the state department of transportation, whichever is
applicable, is hereby given the authority within the time prescribed for keeping records to
do the following:
a. To examine, during the usual business hours of the day, the records, books, papers,
receipts, invoices, storage tanks, and any other equipment of any of the following:
(1) A distributor, supplier, restrictive supplier, importer, exporter, blender, terminal
operator, nonterminal storage facility, common carrier, or contract carrier, pertaining to
motor fuel or undyed special fuel withdrawn from a terminal or a nonterminal storage
facility, or brought into this state.
(2) A licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, or
§452A.62, MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES 32
hydrogen dealer, user, or person supplying compressed natural gas, liquefied natural gas,
liquefied petroleum gas, or hydrogen to a licensed compressed natural gas, liquefied natural
gas, liquefied petroleum gas, or hydrogen dealer or user.
(3) An interstate operator of motor vehicles to verify the truth and accuracy of any
statement, report, or return, or to ascertain whether or not the taxes imposed by this chapter
have been paid.
(4) Any person selling fuels that can be used for highway use.
(5) A licensed electric fuel dealer or user or person supplying electric fuel to a licensed
electric fuel dealer or user.
b. To examine the records, books, papers, receipts, and invoices of any distributor,
supplier, restrictive supplier, importer, blender, exporter, terminal operator, nonterminal
storage facility, licensed compressed natural gas, liquefied natural gas, liquefied petroleum
gas, or hydrogen dealer or user, licensed electric fuel dealer or user, or any other person who
possesses fuel upon which the tax has not been paid to determine financial responsibility for
the payment of the taxes imposed by this chapter.
2. If a person under this section refuses access to pertinent records, books, papers,
receipts, invoices, storage tanks, or any other equipment, the appropriate state agency shall
certify the names and facts to any court of competent jurisdiction, and the court shall enter
an order to enforce this chapter.

Legislative History

[C27, 31, §5093-a6; C35, §5093-f26, -f29; C39, §5093.26, 5093.29; C46, 50, 54, §324.47, 324.52; C58, 62, 66, §324.61; C71, 73, 75, 77, 79, 81, §324.62]