Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
§ 452a-59 — Iowa Law | CourtGPT
  1. Home/
  2. Laws/
  3. Iowa/
  4. Title X - Financial Resources/
  5. Chapter 452a - Motor Fuel, Special Fuel, and Electric Fuel Taxes/
  6. § 452a-59
Iowa Legal Code

§ 452a-59

Ask AI about this
452A.59 Administrative rules. The department of revenue and the state department of transportation are authorized and empowered to adopt rules under chapter 17A, relating to the administration and enforcement of this chapter as deemed necessary by the departments. However, when in the opinion of the director it is necessary for the efficient administration of this chapter, the director may regard persons in possession of motor fuel, special fuel, biofuel, alcohol, or alcohol derivative substances as blenders, dealers, eligible purchasers, exporters, importers, restrictive suppliers, suppliers, terminal operators, or nonterminal storage facility operators, or persons in possession of electric fuel as electric fuel dealers or users. [C35, §5093-f18, -f21, -f36; C39, §5093.18, 5093.21, 5093.36; C46, 50, 54, §324.32, 324.40, 324.64; C58, 62, 66, §324.58; C71, 73, 75, 77, 79, 81, §324.59] C93, §452A.59 95 Acts, ch 155, §29; 2003 Acts, ch 145, §286; 2008 Acts, ch 1184, §64; 2019 Acts, ch 151, §33, 46 2019 amendment to this section is effective July 1, 2023; 2019 Acts, ch 151, §46 Section amended