Iowa § 452A.22 - 452A.22 Tax collected on exempt fuel.
Full text of Iowa Iowa Code § 452A.22 — 452A.22 Tax collected on exempt fuel., with citation guidance and answers to common questions.
§ 452A.22. 452A.22 Tax collected on exempt fuel.
If an amount of tax represented by a licensee to a purchaser as constituting tax due is computed upon gallonage that is not taxable or the amount represented is in excess of the actual amount of tax due and the amount represented is actually paid by the purchaser to the licensee, the excess amount of tax paid shall be returned to the purchaser by the licensee. If the licensee fails to return the excess tax paid to the purchaser, the amount which the purchaser has paid to the licensee shall be remitted by the licensee to the department. 99 Acts, ch 151, §66, 89 Referred to in §452A.44 Fri Dec 12 20:29:35 2025 Iowa Code 2026, Section 452A.22 (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 452A.22
What does Iowa Code § 452A.22 cover?
Section 452A.22 ("452A.22 Tax collected on exempt fuel.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 452A.22?
A common citation format is "Iowa Code § 452A.22" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 452A.22 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.