Iowa Admin. Code r. 701-259.12

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 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.

Iowa Admin. Code r. 701-259.12

ARC 8225B, IAB 10/7/09, effective 11/11/09; ARC 6508C, IAB 9/7/22, effective 10/12/22