Iowa Admin. Code r. 701-259.11 - [Effective 4/23/2025] Invoices
(1)
Requirements for invoices. Whenever an invoice is required to
be kept or prepared by Iowa Code chapter 452A or these rules, the invoice must:
a. Be prepared by someone other than the
purchaser and include the seller's name, address, and identification
number.
b. Include the purchaser's
name and address.
c. Contain a
serial number of three or more digits.
d. Include the calendar date of
purchase.
e. Indicate the type of
fuel purchased. Diesel fuel must be designated as dyed or undyed.
f. Indicate the quantity of fuel purchased in
gross gallons.
g. Indicate the
total purchase price and show separately the amount of state and federal fuel
tax included in the purchase price or include a statement that all state and
applicable federal taxes are included in the purchase price.
h. For ethanol blended gasoline or biodiesel
blended fuel, state its designation as provided in Iowa Code section
214A.2.
i. Be prepared on paper that will prevent
erasure or alteration or on another form approved by the
department.
(2)
Credit card invoices. Credit card invoices are acceptable if
they meet substantially all the requirements of rule
701-259.11 (452A). For refund
purposes, presentation of a credit card invoice or billing statement is prima
facie evidence that the fuel tax has been paid.
This rule is intended to implement Iowa Code sections 452A.10, 452A.12, and 452A.60.
Notes
ARC 6508C, IAB 9/7/22, effective 10/12/22
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.