A bill for an act relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination period.

This bill requires Iowa retail fuel dealers to file annual reports detailing total gasoline and diesel sales for each determination period ending before their tax year closes. Retail dealers who miss this filing deadline lose eligibility for tax credits promoting E-85 gasoline (section 422.11O), biodiesel blends (section 422.11P), and E-15 plus gasoline (section 422.11Y). Failure to file timely also triggers a $100 civil penalty per occurrence, with penalties deposited into the state general fund. The reporting requirement ensures accurate calculation of excise taxes on specific fuel blends like E-15 and B-20 biodiesel.