Iowa Admin. Code r. 701—262.4(452A) — Filing of returns and payment of tax

262.4(1) Required information on returns. Licensed dealers and users of electric fuel must file with the department a biannual electric fuel excise tax return. For each location where electric fuel is placed into the battery or other storage device of an electric vehicle, the return must include the following information: a. The name and license number of the entity that owns the charging facility. b. In the case of a sole proprietorship, the individual owner’s name. c. In the case of a partnership, the names of all partners. d. The address of the location. e. Total number of kilowatt-hours delivered or placed into the battery or other storage device of an electric vehicle. 262.4(2) Return and payment due date. The electric fuel excise tax return must be filed with the department no later than the last date of the month following the close of the tax periods prescribed in Iowa Revenue[701]Ch 262, p.2 IAC 3/19/25 Code section 452A.41. The return must be accompanied by remittance of the tax due for the period of the return. 262.4(3) Electronic filing required. Returns must be filed and payments must be remitted electronically through govconnect.iowa.gov. 262.4(4) Consolidated return. A license holder that holds more than one electric fuel license must file one consolidated return reporting sales made at all locations for which a license is held. 262.4(5) International Fuel Tax Agreement returns not impacted. The electric fuel excise tax return is separate and independent from the tax returns required under the International Fuel Tax Agreement.