Iowa Code § 452A.23 — Motor fuel tax — administration by department

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .23 452A .23 Motor fuel tax — administration by department. The department shall administer the taxes imposed by this chapter in the same manner as and subject to section 422.25, subsection 4 , section 423.35 , and section 423.37 . 2023 Acts, ch 115, §35, 40 Fri Dec 12 20:29:37 2025 Iowa Code 2026, Section 452A .23 (21, 0)