Iowa § 452A.73 Embezzlement of fuel tax money — penalty

Iowa Statutes

§ 452A.73 — Embezzlement of fuel tax money — penalty

Iowa § 452A.73

Title XFINANCIAL RESOURCES

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

This text of Iowa § 452A.73 (Embezzlement of fuel tax money — penalty) 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.73 (2026).

Text

Every sale of motor fuel in this state, every sale of undyed special fuel dispensed by the
seller into a fuel supply tank of a motor vehicle, and every sale of electric fuel dispensed by
the seller into the battery or other energy storage device of an electric motor vehicle shall,
unless otherwise provided, be presumed to include as a part of the purchase price the fuel tax
due the state of Iowa under the provisions of this chapter. Every person collecting fuel tax
37 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES, §452A.74
money as part of the selling price of motor fuel, undyed special fuel, or electric fuel shall hold
the tax money in trust for the state of Iowa unless the fuel tax on the fuel has been previously
paid to the state of Iowa. Any person receiving fuel tax money in trust

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Every sale of motor fuel in this state, every sale of undyed special fuel dispensed by the
seller into a fuel supply tank of a motor vehicle, and every sale of electric fuel dispensed by
the seller into the battery or other energy storage device of an electric motor vehicle shall,
unless otherwise provided, be presumed to include as a part of the purchase price the fuel tax
due the state of Iowa under the provisions of this chapter. Every person collecting fuel tax
37 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES, §452A.74
money as part of the selling price of motor fuel, undyed special fuel, or electric fuel shall hold
the tax money in trust for the state of Iowa unless the fuel tax on the fuel has been previously
paid to the state of Iowa. Any person receiving fuel tax money in trust and failing to remit it
to the department of revenue on or before time required shall be guilty of theft.

Legislative History

[C27, 31, §5093-a5; C35, §5093-f9, -f13; C39, §5093.09 – 5093.13; C46, 50, 54, §324.16 – 324.22; C58, 62, 66, §324.72; C71, 73, 75, 77, 79, 81, §324.73]