Iowa § 452A.60 - 452A.60 Forms of report, refund claim, and records.
Full text of Iowa Iowa Code § 452A.60 — 452A.60 Forms of report, refund claim, and records., with citation guidance and answers to common questions.
§ 452A.60. 452A.60 Forms of report, refund claim, and records.
1. The department of revenue or the state department of transportation shall prescribe and furnish all forms, as applicable, upon which reports, returns, and applications shall be made and claims for refund presented under this chapter and may prescribe forms of record to be kept by suppliers, restrictive suppliers, importers, exporters, blenders, common carriers, contract carriers, licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen dealers and users, licensed electric fuel dealers and users, terminal operators, nonterminal storage facility operations, and interstate commercial motor vehicle operators. 2. The department of revenue or the state department of transportation may approve a form of record, other than a prescribed form, if the required information is presented in a reasonably accessible form which substantially complies with the prescribed form. [C35, §5093-f21, -f36; C39, §5093.21, 5093.36; C46, 50, 54, §324.42, 324.64; C58, 62, 66, §324.59; C71, 73, 75, 77, 79, 81, §324.60] C93, §452A.60 95 Acts, ch 155, §30; 99 Acts, ch 151, §67, 89; 2002 Acts, ch 1151, §27; 2003 Acts, ch 145, §286; 2014 Acts, ch 1032, §7; 2019 Acts, ch 151, §10, 17, 34, 46 Fri Dec 12 20:29:54 2025 Iowa Code 2026, Section 452A.60 (30, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 452A.60
What does Iowa Code § 452A.60 cover?
Section 452A.60 ("452A.60 Forms of report, refund claim, and records.") 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.60?
A common citation format is "Iowa Code § 452A.60" (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.60 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.