Iowa Admin. Code r. 701—250.10(321) — Administration

250.10(1) Affidavit. Vehicle registrants may utilize either a paper or electronic affidavit as a method of submission. The title and registration application created under Iowa Code section 321.20 is an affidavit for purposes of this rule. 250.10(2) Exemption categories. Exemptions are divided into eight categories as follows: a. UT01 - Iowa Code sections 321.105A(2)“c”(19) and 321.105A(2)“c”(20). b. UT02 - Iowa Code section 321.105A(2)“c”(1). c. UT03 - Iowa Code sections 321.105A(2)“c”(3) and 321.105A(2)“c”(12). d. UT04 - Iowa Code section 321.105A(2)“c”(14). Revenue e. UT05 - Iowa Code section 321.105A(2)“c”(6). f. UT06 - Iowa Code section 321.105A(2)“c”(2). g. UT07 - Iowa Code section 321.105A(2)“c”(5). h. UT08: (1) UT08b - Iowa Code section 321.105A(2)“c”(10). (2) UT08c - Iowa Code section 321.105A(2)“c”(8). (3) UT08d - Iowa Code section 321.105A(2)“c”(16). (4) UT08e - Iowa Code section 321.105A(2)“c”(7). (5) UT08i - Iowa Code section 321.105A(2)“c”(18). (6) UT08j - Iowa Code section 321.105A(2)“c”(13). (7) UT08k - Iowa Code section 321.105A(2)“c”(11). (8) UT08s - Iowa Code section 321.105A(2)“c”(17). (9) UT08 - Other - Iowa Code sections 321.105A(2)“c”(4), 321.105A(2) “c”(9), 321.105A(2) “c”(15), and 321.105A(2)“c”(21) through 321.105A(2)“c”(31). 250.10(3) Burden. The burden of proof regarding whether an exemption applies is upon the person claiming the exemption. 250.10(4) Signature. Signatures are required on all affidavits. If a fleet (five or more vehicles) of vehicles is being registered, an affidavit for each vehicle within the fleet must be completed and signed. 250.10(5) Claims. Any claim for exemption from the fee for new registration made by a purchaser with a county treasurer is subject to review and ultimate determination by the department. If, after review, an exemption is found to have been claimed improperly, penalty and interest may apply in addition to the fee for new registration.