Subtitle 4 - Exercise Taxes
- CHAPTER 452 - RESERVED
- CHAPTER 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
- 452A.1 - SHORT TITLE.
- 452A.10 - REQUIRED RECORDS.
- 452A.11
- 452A.12 - LOADING AND DELIVERY EVIDENCE ON TRANSPORTATION EQUIPMENT.
- 452A.13
- 452A.14
- 452A.15 - TRANSPORTATION REPORTS -- REFINERY AND PIPELINE AND MARINE TERMINAL REPORTS.
- 452A.16
- 452A.17 - REFUNDS.
- 452A.18 - REFUND PERMIT.
- 452A.19 - REVOCATION OF REFUND PERMIT.
- 452A.2 - DEFINITIONS.
- 452A.20
- 452A.21 - REFUND -- CREDIT.
- 452A.22 - TAX COLLECTED ON EXEMPT FUEL.
- 452A.23 THROUGH 452A.30
- 452A.3 - LEVY OF EXCISE TAX.
- 452A.31 - SPECIAL TERMS.
- 452A.32 - SCHEDULE FOR AVERAGING ETHANOL CONTENT IN E-85 GASOLINE.
- 452A.33 - REPORTING REQUIREMENTS.
- 452A.34 THROUGH 452A.49
- 452A.4 - SUPPLIER'S, RESTRICTIVE SUPPLIER'S, IMPORTER'S, EXPORTER'S, DEALER'S, AND USER'S LICENSE.
- 452A.5 - DISTRIBUTION ALLOWANCE.
- 452A.50 - SHORT TITLE.
- 452A.51 - PURPOSE.
- 452A.52 - FUELS IMPORTED IN SUPPLY TANKS OF MOTOR VEHICLES.
- 452A.53 - PERMIT OR LICENSE.
- 452A.54 - FUEL TAX COMPUTATION -- REFUND -- REPORTING AND PAYMENT.
- 452A.55 - RECORDS.
- 452A.56 - INTERSTATE MOTOR FUEL TAX -- RECIPROCITY AGREEMENTS.
- 452A.57 - DEFINITIONS.
- 452A.58 - COMMERCIAL MOTOR VEHICLES ON LEASE.
- 452A.59 - ADMINISTRATIVE RULES.
- 452A.6 - ETHANOL BLENDED GASOLINE AND OTHER PRODUCTS -- BLENDER'S LICENSE.
- 452A.60 - FORMS OF REPORT, REFUND CLAIM, AND RECORDS.
- 452A.61 - TIMELY FILING OF REPORTS AND RETURNS -- EXTENSION.
- 452A.62 - INSPECTION OF RECORDS.
- 452A.63 - INFORMATION CONFIDENTIAL.
- 452A.64 - FAILURE TO FILE RETURN -- INCORRECT RETURN.
- 452A.65 - FAILURE TO PROMPTLY PAY FUEL TAXES -- REFUNDS -- INTEREST AND PENALTIES -- SUCCESSOR LIABILITY.
- 452A.66 - STATUTES APPLICABLE TO MOTOR FUEL TAX.
- 452A.67 - LIMITATION ON COLLECTION PROCEEDINGS.
- 452A.68 - POWER OF DEPARTMENT OF REVENUE OR THE STATE DEPARTMENT OF TRANSPORTATION TO CANCEL LICENSES.
- 452A.69 - HEARINGS BEFORE STATE AGENCY.
- 452A.7 - FOREIGN SUPPLIERS.
- 452A.70 - DISCONTINUANCE OF LICENSED ACTIVITY -- LIABILITY FOR TAXES AND PENALTIES.
- 452A.71 - REFUND OF TAX ON FUEL LOST AS RESULT OF CASUALTY.
- 452A.72 - REFUND FOR FUEL TAXES ERRONEOUSLY OR ILLEGALLY COLLECTED OR PAID.
- 452A.73 - EMBEZZLEMENT OF FUEL TAX MONEY -- PENALTY.
- 452A.74 - UNLAWFUL ACTS -- PENALTY.
- 452A.74A - ADDITIONAL PENALTY AND ENFORCEMENT PROVISIONS.
- 452A.75 - PENALTY FOR FALSE CERTIFICATE -- PLACE OF TRIAL.
- 452A.76 - ENFORCEMENT AUTHORITY.
- 452A.77 - MONEYS DEPOSITED IN TREASURY -- REFUNDS -- ADMINISTRATION.
- 452A.78 - OTHER REMEDIES AVAILABLE.
- 452A.79 - USE OF REVENUE.
- 452A.79A - MARINE FUEL TAX FUND.
- 452A.8 - TAX REPORTS -- COMPUTATION AND PAYMENT OF TAX -- CREDITS.
- 452A.80 - MICROFILM OR PHOTOGRAPHIC COPIES -- ORIGINALS DESTROYED.
- 452A.81 - AGREEMENT FOR REFUND OF FEDERAL TAX.
- 452A.82 - AVIATION FUEL TAX FUND.
- 452A.83
- 452A.84 - TRANSFER TO MARINE FUEL TAX FUND.
- 452A.85 - TAX PAYMENT FOR STORED MOTOR FUEL, ETHANOL BLENDED GASOLINE, SPECIAL FUEL, COMPRESSED NATURAL GAS, AND LIQUEFIED PETROLEUM GAS -- PENALTY.
- 452A.86 - METHOD OF DETERMINING GALLONAGE.
- 452A.9 - RETURNS FROM PERSONS NOT LICENSED AS SUPPLIERS, RESTRICTIVE SUPPLIERS, IMPORTERS, OR BLENDERS.
- CHAPTER 453 - RESERVED
- CHAPTER 453A - CIGARETTE AND TOBACCO TAXES
- 453A.1 - DEFINITIONS.
- 453A.10 - AFFIXING OF STAMPS BY DISTRIBUTORS.
- 453A.11 - CANCELLATION OF STAMPS.
- 453A.12 - USE OF STAMPING MACHINES.
- 453A.13 - DISTRIBUTOR'S, WHOLESALER'S, AND RETAILER'S PERMITS.
- 453A.14 - BONDS.
- 453A.15 - RECORDS AND REPORTS OF PERMIT HOLDERS.
- 453A.16 - MANUFACTURER'S PERMIT.
- 453A.17 - DISTRIBUTING AGENT'S PERMIT.
- 453A.18 - FORMS FOR RECORDS AND REPORTS.
- 453A.19 - EXAMINATION OF RECORDS AND PREMISES.
- 453A.2 - PERSONS UNDER LEGAL AGE.
- 453A.20 - SUBPOENA FOR WITNESSES AND PAPERS.
- 453A.21 - CIGARETTES RETAILER MAY NOT SELL.
- 453A.22 - REVOCATION -- SUSPENSION -- CIVIL PENALTY.
- 453A.23 - RETAILER'S PERMIT FOR RAILWAY CAR.
- 453A.24 - CARRIER TO PERMIT ACCESS TO RECORDS.
- 453A.25 - ADMINISTRATION.
- 453A.26 - LIENS AND ACTIONS.
- 453A.27 - VENUE OF ACTIONS TO COLLECT.
- 453A.28 - ASSESSMENT OF TAX BY DEPARTMENT -- INTEREST -- PENALTY.
- 453A.29 - NOTICE AND APPEAL.
- 453A.3 - PENALTY.
- 453A.30 - ASSESSMENT OF COST OF AUDIT.
- 453A.31 - CIVIL PENALTY FOR CERTAIN VIOLATIONS.
- 453A.32 - SEIZURE AND FORFEITURE -- PROCEDURE.
- 453A.33 - SEIZURE NOT TO AFFECT CRIMINAL PROSECUTION.
- 453A.34 - RESTRICTIONS ON INJUNCTION.
- 453A.35 - TAX AND FEES PAID TO GENERAL FUND -- STANDING APPROPRIATION TO HEALTH CARE TRUST FUND.
- 453A.35A - HEALTH CARE TRUST FUND.
- 453A.36 - UNLAWFUL ACTS.
- 453A.36A - SELF-SERVICE SALES PROHIBITED.
- 453A.37 - VIOLATION AS FRAUDULENT PRACTICE.
- 453A.38 - COUNTERFEITING AND PREVIOUSLY USED STAMPS.
- 453A.39 - TOBACCO PRODUCT AND CIGARETTE SAMPLES -- RESTRICTIONS -- ADMINISTRATION.
- 453A.4 - SEIZURE OF FALSE OR ALTERED DRIVER'S LICENSE OR NONOPERATOR'S IDENTIFICATION CARD.
- 453A.40 - INVENTORY TAX.
- 453A.41
- 453A.42 - DEFINITIONS.
- 453A.43 - TAX ON TOBACCO PRODUCTS.
- 453A.44 - LICENSES -- DISTRIBUTORS, SUBJOBBERS.
- 453A.45 - LICENSEES, DUTIES.
- 453A.46 - DISTRIBUTORS, MONTHLY RETURNS -- INTEREST, PENALTIES.
- 453A.47 - REFUNDS, CREDITS.
- 453A.47A - RETAILERS -- PERMITS -- FEES -- PENALTIES.
- 453A.48 - INVESTIGATIONS AND HEARINGS, TESTIMONIAL POWERS.
- 453A.49 - ENFORCEMENT.
- 453A.5 - TOBACCO COMPLIANCE EMPLOYEE TRAINING PROGRAM.
- 453A.50 - VIOLATIONS, PENALTIES.
- 453A.51 - ASSESSMENT OF COST OF AUDIT.
- 453A.52 THROUGH 453A.55
- 453A.56 - UNIFORM APPLICATION.
- 453A.6 - TAX IMPOSED.
- 453A.7 - PRINTING AND CUSTODY OF STAMPS.
- 453A.8 - SALE AND EXCHANGE OF STAMPS.
- 453A.9 - CHANGE OF DESIGN.
- CHAPTER 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
- 453B.1 - DEFINITIONS.
- 453B.10 - CONFIDENTIAL NATURE OF INFORMATION.
- 453B.11 - EXAMINATION OF RECORDS BY DIRECTOR -- SUBPOENAS.
- 453B.12 - CIVIL AND CRIMINAL PENALTIES FOR VIOLATION OF CHAPTER -- INTEREST.
- 453B.13 - CREDIT FOR PREVIOUSLY PAID TAXES.
- 453B.14 - REVISION OF TAX -- REFUNDS.
- 453B.15 - AVAILABILITY OF RECORDS AND INFORMATION.
- 453B.16 - NOTICE OF CONVICTION.
- 453B.2 - ADMINISTRATION -- RULES.
- 453B.3 - TAX PAYMENT REQUIRED FOR POSSESSION -- PAYMENT DUE.
- 453B.4 - MEASUREMENTS.
- 453B.5 - DEFENSE OR IMMUNITY.
- 453B.6 - PHARMACEUTICALS.
- 453B.7 - TAX IMPOSED -- RATE OF TAX.
- 453B.8 - PRICE OF STAMPS, LABELS, OR OTHER INDICIA.
- 453B.9 - ASSESSMENTS ARE JEOPARDY ASSESSMENTS.
- CHAPTER 453C - TOBACCO PRODUCT MANUFACTURERS == FINANCIAL OBLIGATIONS
- CHAPTER 453D - TOBACCO PRODUCT MANUFACTURERS == ENFORCEMENT OF FINANCIAL OBLIGATIONS
- 453D.1 - FINDINGS AND PURPOSE.
- 453D.2 - DEFINITIONS.
- 453D.3 - CERTIFICATIONS, DIRECTORY, TAX STAMPS.
- 453D.4 - AGENT FOR SERVICE OF PROCESS.
- 453D.5 - REPORTING OF INFORMATION -- ESCROW INSTALLMENTS.
- 453D.6 - PENALTIES AND OTHER REMEDIES.
- 453D.7 - MISCELLANEOUS PROVISIONS.
- 453D.8 - STANDING APPROPRIATION.
- 453D.9 - CONSTRUCTION AND SEVERABILITY.
- CHAPTER 454 - RESERVED