Iowa § 452A.64 Failure to file return — incorrect return

Iowa Statutes

§ 452A.64 — Failure to file return — incorrect return

Iowa § 452A.64

Title XFINANCIAL RESOURCES

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

This text of Iowa § 452A.64 (Failure to file return — incorrect return) 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.64 (2026).

Text

If a return required by this chapter is not filed, or if a return when filed is incorrect
or insufficient, the appropriate state agency shall determine the amount of tax due. The
33 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES, §452A.65
determination shall be made from all information that the appropriate state agency may be
able to obtain and, if necessary, the agency may estimate the tax on the basis of external
indices. The appropriate state agency shall give notice of the determination to the person
liable for the tax. The determination shall fix the tax unless the person against whom it is
assessed shall, within sixty days after the giving of notice of the determination, apply to the
director of the appropriate state agency for a hearing or unless the taxpayer contests the
determ

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If a return required by this chapter is not filed, or if a return when filed is incorrect
or insufficient, the appropriate state agency shall determine the amount of tax due. The
33 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES, §452A.65
determination shall be made from all information that the appropriate state agency may be
able to obtain and, if necessary, the agency may estimate the tax on the basis of external
indices. The appropriate state agency shall give notice of the determination to the person
liable for the tax. The determination shall fix the tax unless the person against whom it is
assessed shall, within sixty days after the giving of notice of the determination, apply to the
director of the appropriate state agency for a hearing or unless the taxpayer contests the
determination by paying the tax, interest, and penalty and timely filing a claim for refund.
At the hearing, evidence may be offered to support the determination or to prove that it is
incorrect. After the hearing, the director shall give notice of the decision to the person liable
for the tax. The findings of the appropriate state agency as to the amount of fuel taxes,
penalties, and interest due from any person shall be presumed to be the correct amount and
in any litigation which may follow, the certificate of the agency shall be admitted in evidence,
shall constitute a prima facie case and shall impose upon the other party the burden of
showing any error in the findings and the extent thereof or that the finding was contrary to
law.

Legislative History

[C35, §5093-f11, -f12; C39, §5093.11, 5093.12; C46, 50, 54, §324.19, 324.20, 324.21; C58, 62, 66, §324.63; C71, 73, 75, 77, 79, 81, §324.64; 81 Acts, ch 131, §2]