Iowa Code 452A.1 – Short title
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Terms Used In Iowa Code 452A.1
- Special fuel: means fuel oils and all combustible gases and liquids suitable for the generation of power for propulsion of motor vehicles or turbine-powered aircraft, and includes any substance used for that purpose, except that it does not include motor fuel. See Iowa Code 452A.2
This subchapter, plus applicable provisions of subchapter V of this chapter, shall be known and may be cited as the “Motor Fuel and Special Fuel Tax Law”.