Iowa Code — Title X (Revenue)
Iowa Code § 452A.1 — Short title
1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .1 452A .1 Short title. This subchapter , plus applicable provisions of subchapter V of this chapter , shall be known and may be cited as the “Motor F uel and Special F uel T ax Law ” .
Source: official text