Iowa Code r. 701-259.12 - Form of invoice
Whenever an invoice is required to be kept or prepared by Iowa Code chapter 452A, the invoice must:
1. Be prepared by someone other than the
purchaser and include the seller's name, address, and identification
number.
2. Include the purchaser's
name and address.
3. Contain a
serial number of three or more digits.
4. Include the calendar date of
purchase.
5. Indicate the type of
fuel purchased. Diesel fuel must be designated as dyed or undyed.
6. Indicate the quantity of fuel purchased in
gross gallons.
7. 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.
8. For ethanol blended gasoline or biodiesel
blended fuel, state its designation as provided in Iowa Code section
214A.2.
9. Be prepared on paper which will prevent
erasure or alteration or on another form approved by the department.
This rule is intended to implement Iowa Code section 452A.10, section 452A.12 as amended by 2009 Iowa Acts, Senate File 478, section 140, and section 452A.60.
Notes
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