Iowa Admin. Code r. 701-259.21 - [Effective 4/23/2025] Excess tax collected

If a licensee collects tax on exempt fuel or collects more tax than is due, the licensee must return the excess tax paid to the purchaser if the tax has not been paid to the department. If the tax has been paid to the department, the department will return the excess tax paid to the consumer upon appropriate documentation.

This rule is intended to implement Iowa Code section 452A.22.

Notes

Iowa Admin. Code r. 701-259.21

ARC 1805C, IAB 1/7/15, effective 2/11/15; ARC 2247C, IAB 11/25/15, effective 12/30/15; ARC 6508C, IAB 9/7/22, effective 10/12/22; Editorial change: IAC Supplement 10/18/23

Adopted by IAB March 19, 2025/Volume XLVII, Number 19, effective 4/23/2025