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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Section 452A.59 - Administrative rules.

Universal Citation: IA Code § 452A.59 (2017)
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1 MOTOR FUEL AND SPECIAL FUEL TAXES, §452A.59 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. [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 Wed Feb 08 03:48:45 2017 Iowa Code 2017, Section 452A.59 (9, 0)
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