Read the full stored bill text
House
File
2299
-
Introduced
HOUSE
FILE
2299
BY
JONES
A
BILL
FOR
An
Act
relating
to
reporting
total
gasoline
and
diesel
fuel
1
gallonage
sold
and
dispensed
by
retail
dealers
for
a
2
determination
period.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
6771YH
(1)
91
jm/jh
H.F.
2299
Section
1.
Section
422.11O,
subsection
2,
paragraph
a,
Code
1
2026,
is
amended
by
adding
the
following
new
subparagraph:
2
NEW
SUBPARAGRAPH
.
(02)
The
retail
dealer
has
timely
filed
3
the
report
required
under
section
452A.33,
subsection
1,
4
paragraph
“c”
,
for
the
latest
determination
period
ending
prior
5
to
the
close
of
the
retail
dealer’s
tax
year.
6
Sec.
2.
Section
422.11P,
subsection
3,
paragraph
a,
Code
7
2026,
is
amended
by
adding
the
following
new
subparagraph:
8
NEW
SUBPARAGRAPH
.
(02)
The
retail
dealer
has
timely
filed
9
the
report
required
under
section
452A.33,
subsection
1,
10
paragraph
“c”
,
for
the
latest
determination
period
ending
prior
11
to
the
close
of
the
retail
dealer’s
tax
year.
12
Sec.
3.
Section
422.11Y,
subsection
3,
paragraph
a,
Code
13
2026,
is
amended
by
adding
the
following
new
subparagraph:
14
NEW
SUBPARAGRAPH
.
(02)
The
retail
dealer
has
timely
filed
15
the
report
required
under
section
452A.33,
subsection
1,
16
paragraph
“c”
,
for
the
latest
determination
period
ending
prior
17
to
the
close
of
the
retail
dealer’s
tax
year.
18
Sec.
4.
Section
452A.33,
subsection
1,
paragraph
c,
19
subparagraph
(2),
Code
2026,
is
amended
to
read
as
follows:
20
(2)
(a)
If
a
retail
dealer
fails
to
file
the
report
as
21
required
by
this
section
or
fails
to
maintain
records
required
22
to
file
the
report
the
department
may
impose
a
civil
penalty
of
23
not
more
than
one
hundred
dollars
per
occurrence
in
addition
to
24
any
other
penalty
provided
by
law.
The
penalty
amount
shall
be
25
deposited
into
the
general
fund
of
the
state.
26
(b)
A
retail
dealer
who
fails
to
timely
file
a
report
as
27
required
by
this
subsection
prior
to
the
close
of
the
retail
28
dealer’s
tax
year
is
also
ineligible
to
claim
any
tax
credit
29
available
under
section
422.11O,
422.11P,
or
422.11Y
for
the
30
tax
year
or
any
succeeding
tax
year
until
such
time
the
report
31
is
filed.
32
EXPLANATION
33
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
34
the
explanation’s
substance
by
the
members
of
the
general
assembly.
35
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jm/jh
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2
H.F.
2299
This
bill
relates
to
reporting
total
gasoline
and
diesel
1
fuel
gallonage
sold
or
dispensed
by
retail
dealers
for
a
2
determination
period.
3
The
bill
specifies
a
retail
dealer
that
does
not
timely
4
report
the
total
gasoline
and
diesel
fuel
gallonage
sold
or
5
dispensed
as
required
by
Code
section
452A.33
is
not
eligible
6
to
claim
the
tax
credits
available
under
Code
section
422.11O
7
(E-85
gasoline
promotion),
422.11P
(biodiesel
blended
fuel),
or
8
422.11Y
(E-15
plus
gasoline
promotion).
The
retail
dealer
who
9
fails
to
timely
file
such
a
report
for
the
latest
determination
10
period
ending
prior
to
the
close
of
the
retail
dealer’s
tax
11
year
is
ineligible
to
claim
the
tax
credits
for
the
tax
year
or
12
any
succeeding
tax
years
until
the
report
is
filed.
13
The
report
filed
by
retail
dealers
is
used
to
calculate
the
14
rate
of
excise
taxes
on
ethanol
blended
gasoline
classified
as
15
E-15
or
higher
and
biodiesel
blended
fuel
classified
as
B-20
16
or
higher.
17
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jm/jh
2/
2