(1) The
returns, reports, remittances, applications, or requests required under Iowa
Code chapter 452A or 701-Chapters 259 through 262 shall be filed through
GovConnectIowa unless otherwise required by the department.
(2) Such documents provided by mail are
deemed filed within the required time if:
a.
Postpaid,
b. Properly addressed,
and
c. Postmarked on or before
midnight of the day on which due and payable.
Any return that is not signed and any return that does not
contain substantially all of the pertinent information are not considered
"filed" until such time as the taxpayer signs or supplies the information to
the department.
(3) The filing of a return within the period
prescribed by law and payment of the tax required to be shown thereon are
simultaneous acts unless remittance is required to be transmitted
electronically; and if either condition is not met, a penalty will be assessed.
Remittances transmitted electronically are considered to have been made on the
date the remittance is added to the bank account designated by the treasurer of
the state of Iowa. If the final filing date falls on a Saturday, Sunday, or
holiday, the next day that is not a Saturday, Sunday, or holiday is the final
filing date.
(4) The director may
require by rule that reports and returns be filed by electronic
transmission.
(5) All licensees
must file returns by electronic transmission. All suppliers, restricted
suppliers, importers, terminals, blenders, and nonterminal storage facilities
with at least 5,000 gallons of product on their return or report must also file
the schedules which support the return or report by electronic
transmission.
(6) All returns,
reports, remittances, applications, or requests should be mailed to: Motor Fuel
Refunds, Iowa Department of Revenue, Tax Management Division-Fuel Tax, P.O. Box
10465, Des Moines, Iowa 50306-0465, unless electronic transmission is required.
In the event a dispute arises as to the time of filing, or a
return, report, or remittance is not received by the department, the provisions
of Iowa Code section 622.105 are controlling. This
rule applies only when the document is not received or the postmark on the
envelope is illegible, erroneous, or omitted.
This rule is intended to implement Iowa Code sections
452A.8 and
452A.61.
