Iowa Code r. 701-262.3 - Filing of returns and payment of tax
(1)
Required information on returns. Licensed dealers and users of
electric fuel must file with the department a biannual electric fuel excise tax
return showing for each location where electric fuel is placed into the battery
or other storage device of an electric vehicle the following information:
a. The name and license number of the entity
that owns the charging facility.
b.
In the case of a sole proprietorship, the individual owner's name.
c. In the case of a partnership, the names of
all partners.
d. The location of
the facility.
e. Total number of
kilowatt-hours delivered or placed into the battery or other storage device of
an electric vehicle.
(2)
Return and payment due date. The electric fuel excise tax
return shall be filed with the department no later than the last date of the
month following the close of the tax periods prescribed in Iowa Code section
452A.41. The return shall be
accompanied by remittance of the tax due for the period of the
return.
(3)
Electronic
filing required. Returns must be filed and payments are to be remitted
electronically through govconnect.iowa.gov.
(4)
Consolidated return. A
license holder holding more than one license shall file one consolidated return
reporting sales made at all locations for which a license is held.
(5)
International Fuel Tax Agreement
returns not impacted. The electric fuel excise tax return is separate
and independent from the tax returns required under the International Fuel Tax
Agreement.
This rule is intended to implement Iowa Code section 452A.41.
Notes
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