§ 452A.81 — Agreement for refund of federal tax

Iowa § 452A.81

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 452A: MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES

Text

1. The department of revenue is hereby authorized to enter into and empowered to
carry out the provisions of agreements with any duly authorized agent or department of the
United States government for joint or cooperative action by the state and the United States
government in the making of refunds of the federal tax on gasoline. Such agreements may
provide that the department of revenue may receive applications for and make refunds of the
federal tax on gasoline as an agent of the United States. Such agreements shall provide that
the United States shall provide the department of revenue with sufficient funds in advance
to pay all costs to the state in the performance of such agreements and in the making of
such refunds. In the event such an agreement is concluded, the director of revenue is hereby
§452A.81, MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES 42
designated, appointed and empowered, through the motor vehicle fuel tax division of the
department, to, as an agent of the United States government, accept applications for refunds
of the federal tax on gasoline and to make such refunds from such moneys provided to the
director in advance by the federal government.
2. All moneys that may be paid in advance by the United States to the state to pay the
cost to the state of performing such agreements and the cost of making such refunds are
hereby appropriated to the department of revenue for such purposes. Neither the state nor
the department of revenue shall be liable in any manner for the actions of the department of
revenue or employees of the department in the receipt, administration, and expenditure of
such federal funds including the making of refunds.

Legislative History

[C58, 62, 66, §324.80; C71, 73, 75, 77, 79, 81, §324.81]