Legal Question in Traffic Law in Iowa

You pose an interesting question and there's no well developed body of law on the subject.

Iowa Code section 452A62(2)(b) empowers the DOT to examine the storage tanks of any person who possesses fuel upon which tax has not been paid.

My guess is that what you would be faced with would be a civil penalty if you were in violation-and of course, no end of trouble with the Department of Revenue.

Bear in mind that this is a civil matter, not a criminal one, so the usual rules concerning the probable cause and warrant requirements are not up to the usual standard.

I have not found a case where this exact issue has come up.

452A.62 INSPECTION OF RECORDS.

The department of revenue or the state department of

transportation, whichever is applicable, is hereby given the

authority within the time prescribed for keeping records to do the

following:

1. To examine, during the usual business hours of the day, the

records, books, papers, receipts, invoices, storage tanks, and any

other equipment of any of the following:

a. A distributor, supplier, restrictive supplier, importer,

exporter, blender, terminal operator, nonterminal storage facility,

common carrier, or contract carrier, pertaining to motor fuel or

undyed special fuel withdrawn from a terminal or a nonterminal

storage facility, or brought into this state.

b. A licensed compressed natural gas or liquefied petroleum

gas dealer, user, or person supplying compressed natural gas or

liquefied petroleum gas to a licensed compressed natural gas or

liquefied petroleum gas dealer or user.

c. An interstate operator of motor vehicles to verify the

truth and accuracy of any statement, report, or return, or to

ascertain whether or not the taxes imposed by this chapter have been

paid.

d. Any person selling fuels that can be used for highway use.

2. To examine the records, books, papers, receipts, and invoices

of any distributor, supplier, restrictive supplier, importer,

blender, exporter, terminal operator, nonterminal storage facility,

licensed compressed natural gas or liquefied petroleum gas dealer or

user, or any other person who possesses fuel upon which the tax has

not been paid to determine financial responsibility for the payment

of the taxes imposed by this chapter.

If a person under this section refuses access to pertinent

records, books, papers, receipts, invoices, storage tanks, or any

other equipment, the appropriate state agency shall certify the names

and facts to any court of competent jurisdiction, and the court shall

enter an order to enforce this chapter.