Terms Used In Iowa Code > Chapter 312 - Road Use Tax Fund

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• clerk: means clerk of the court in which the action or proceeding is brought or is pending; and the words "clerk's office" mean the office of that clerk. See Iowa Code 4.1
• Commission: means the natural resource commission of the department. See Iowa Code 321I.1
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the state department of transportation. See Iowa Code 312.16
• Director: means the director of the department. See Iowa Code 321I.1
• Driver: means a person who operates a motor vehicle for the transportation of railroad workers in the motor vehicle on behalf of a railroad worker transportation company, whether the person is employed by the company for wages or drives for the company as an independent contractor. See Iowa Code 327F.39
• Extension: means a place of business of an authorized vehicle recycler other than the principal place of business within the county of the principal place of business. See Iowa Code 321H.2
• Fiscal year: means the period of twelve months beginning on July 1 and ending on June 30. See Iowa Code 312.16
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
• highway: means the entire width between property lines of every way or place of whatever nature when any part thereof is open to the use of the public, as a matter of right, for purposes of vehicular travel, except in public areas in which the boundary shall be thirty-three feet each side of the center line of the roadway. See Iowa Code 321I.1
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
• Motor vehicle: means a self-propelled vehicle purchased or leased in this state, except as provided in section 322G. See Iowa Code 322G.2
• Operate: means to ride in or on, other than as a passenger, use, or control the operation of an all-terrain vehicle in any manner, whether or not the all-terrain vehicle is moving. See Iowa Code 321I.1
• property: includes personal and real property. See Iowa Code 4.1
• road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
• Roadway: means that portion of a highway improved, designed, or ordinarily used for vehicular travel. See Iowa Code 321I.1
• Rule: includes "regulation". See Iowa Code 4.1
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
• United States: includes all the states. See Iowa Code 4.1
• Vehicle: means any vehicle as defined in chapter 321. See Iowa Code 321H.2
• year: means twelve consecutive months. See Iowa Code 4.1