Motor Fuel Tax Credit Computation

Enter in the proper column(s) the total number of gallons of fuel from your paid fuel invoices, on which Iowa fuel tax was paid and which were placed in your fuel storage tanks during the tax year. Invoices must be kept for three years after your return is filed as proof of your credit. Gasoline or special fuel used in motor vehicles for off-loading procedures or used in watercraft, other than for commercial fishing, should not be included.

Fuel Tax Rates

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Fuel Type	Date of Purchase	Fuel Tax Rate
Gasoline	1/1/05-6/30/05	20.5 cents per gallon
Gasoline	7/1/05-12/31/05	20.7 cents per gallon
Gasohol	Entire year	19 cents per gallon
Undyed Diesel Fuel	Entire year	22.5 cents per gallon
Special Fuel (LPG)	Entire year	20 cents per gallon