Amendment H-8172 to HF 2643

Filed March 9, 2026 in the House by

What it changes

1. Page 1, lines 5 and 6, by striking “prior to the close” and inserting “on or before the last day”
2. Page 1, line 6, after “year.” by inserting “For purposes of this subparagraph, “timely filed” means the same as defined in section 452A.33, subsection 1, paragraph “c” , subparagraph (3).”
3. Page 1, lines 11 and 12, by striking “prior to the close” and inserting “on or before the last day”
4. Page 1, line 12, after “year.” by inserting “For purposes of this subparagraph, “timely filed” means the same as defined in section 452A.33, subsection 1, paragraph “c” , subparagraph (3).”
5. Page 1, lines 17 and 18, by striking “prior to the close” and inserting “on or before the last day”
6. Page 1, line 18, after “year.” by inserting “For purposes of this subparagraph, “timely filed” means the same as defined in section 452A.33, subsection 1, paragraph “c” , subparagraph (3).”
7. Page 1, after line 18 by inserting: “Sec. ___. Section 452A.33, subsection 1, Code 2026, is amended by adding the following new paragraph: NEW PARAGRAPH . 0c. The report shall distinguish between a retail dealer selling and dispensing motor fuel from a permanent location and from a mobile location.”
8. Page 1, by striking lines 19 through 32 and inserting: “Sec. ___. Section 452A.33, subsection 1, paragraph c, Code 2026, is amended to read as follows: c. (1) (a) The retail dealer shall prepare and annually file the report with the department by the initial reporting deadline of February 10 in a manner and according to procedures required by the department in compliance with section 452A.61 . However, the The department may require that the retail dealer file the report with the department by electronic transmission. The department may require that retail dealers report to the department on an annual, quarterly, or monthly basis. The department, upon application by a retail dealer, may grant a reasonable extension of time to file the report shall grant any reasonable request to extend the initial reporting deadline to the final reporting deadline of February 28, and may further extend the final reporting deadline as specified in subparagraph division (b) . (b) At the discretion of the department, the final reporting deadline in subparagraph division (a) may be further extended or a report that has been timely filed may be amended, upon application, if the department determines that the further extension to the filing of or any proposed amendment to the report occurs in good faith, and the retail dealer was impacted by unforeseen emergency circumstances, as long as the further extension of time or amendment does not preclude the department from delivering the report and meeting other obligations required by law. (2) (a) If a retail dealer fails to file the a timely report as required by this section subsection or fails to maintain records required to file the report the department may impose a civil penalty of not more than one hundred dollars per occurrence in addition to any other penalty provided by law. The penalty amount shall be deposited into the general fund of the state. (b) A retail dealer who fails to timely file a report as required by this subsection for the latest determination period ending on or before the last day of the retail dealer’s tax year is also ineligible to claim any tax credit available under section 422.11O, 422.11P, or 422.11Y for the tax year or any succeeding tax year until such time the report is filed. (3) For purposes of this paragraph, “timely filed” means a report filed before the initial report deadline of February 10, unless the report deadline has been extended pursuant to this paragraph and in such case before that deadline. Sec. ___. Section 452A.33, subsection 1, Code 2026, is amended by adding the following new paragraph: NEW PARAGRAPH . e. (1) Thirty days before the initial reporting deadline, the department shall provide written notification to each retail dealer by certified mail of the obligation to file a report by the initial reporting deadline and highlighting the inability to claim certain tax credits for failing to file the report by the deadline. The written notification shall indicate there is no need to respond to the written notification. (2) The mailing shall also provide information about filing an application with the department to extend the initial reporting deadline to February 28, and procedures for receiving further extensions to file the report. (3) The department shall charge each retail dealer a reasonable fee for the mailing.”
9. By renumbering as necessary.

Official amendment (PDF) · In the Bill Book