Iowa § 452A.71 Refund of tax on fuel lost as result of casualty

Iowa Statutes

§ 452A.71 — Refund of tax on fuel lost as result of casualty

Iowa § 452A.71

Title XFINANCIAL RESOURCES

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

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Bluebook

Iowa Code § 452A.71 (2026).

Text

Except as provided in section 452A.54, a person who has paid or has had charged to the
person’s account with a distributor, dealer, or user fuel taxes imposed under this chapter with
respect to motor fuel or undyed special fuel in excess of one hundred gallons, which, while
the person is the owner, is subsequently lost or destroyed through leakage, fire, explosion,
lightning, flood, storm, or other casualty, except evaporation or unknown causes, shall be
entitled to a refund of the tax so paid or charged. To qualify for the refund, the person shall
notifythedepartmentofrevenueinwritingofthelossordestructionandthegallonagelostor
destroyed within ten days from the date of discovery of the loss or destruction. Within sixty
days after filing the notice, the person shall file with the departmen

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Except as provided in section 452A.54, a person who has paid or has had charged to the
person’s account with a distributor, dealer, or user fuel taxes imposed under this chapter with
respect to motor fuel or undyed special fuel in excess of one hundred gallons, which, while
the person is the owner, is subsequently lost or destroyed through leakage, fire, explosion,
lightning, flood, storm, or other casualty, except evaporation or unknown causes, shall be
entitled to a refund of the tax so paid or charged. To qualify for the refund, the person shall
notifythedepartmentofrevenueinwritingofthelossordestructionandthegallonagelostor
destroyed within ten days from the date of discovery of the loss or destruction. Within sixty
days after filing the notice, the person shall file with the department of revenue an affidavit
sworn to by the person having immediate custody of the motor fuel or undyed special fuel at
the time of the loss or destruction setting forth in full the circumstances and amount of the
loss or destruction and such other information as the department of revenue may require.
Any refund payable under this section may be applied by the department against any tax
liability outstanding on the books of the department against the claimant.