Iowa Code § 452A.57 — Definitions

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .57 452A .57 Definitions. 1. “ Appropriate state agency ” or “state agency ” means the department of revenue or the state department of transportation, whichever is responsible for control, maintenance, or supervision of the power , requirement, or duty referred to in the provision. The department of revenue shall administer the provisions of subchapter I of this chapter , and the state department of transportation shall administer the provisions of subchapter IV . The state department of transportation shall have enforcement authority for subchapter I as agreed upon by the director of revenue and the director of transportation. 2. “Carrier” means and includes any person who operates or causes to be operated any commercial motor vehicle on any public highway in this state. 3. “Commercial motor vehicle” means a passenger vehicle that has seats for more than nine passengers in addition to the driver , any road tractor , any truck tractor , or any truck having two or more axles which passenger vehicle, road tractor , truck tractor , or truck is propelled on the public highways by motor fuel, special fuel, or electric fuel. “Commercial motor vehicle” does not include a motor truck with a combined gross weight of less than twenty -six thousand pounds, operated as a part of an identifiable one-way fleet and which is leased for less than thirty days to a lessee for the purpose of moving property which is not owned by the lessor . 4. “Department of revenue” includes the director of revenue or the director ’s authorized representative. 5. “F uel taxes” means the per gallon and per kilowatt excise taxes imposed under subchapters I and IV , and section 452A .41 , with respect to motor fuel, undyed special fuel, and electric fuel. 6. An “Iowa urban transit system” is a system whereby motor buses are operated primarily upon the streets of cities for the transportation of passengers for an established fare and which accepts passengers who present themselves for transportation without discrimination up to the limit of the capacity of each motor bus. “Iowa urban transit system” also includes motor buses operated upon the streets of adjoining cities, whether interstate or intrastate, for the transportation of passengers without discrimination up to the limit of the capacity of the motor bus. P rivately chartered bus services, motor carriers and interurban carriers subject to the jurisdiction of the state department of transportation, school bus services and taxicabs shall not be construed to be an urban transit system nor a part of any such system. 7. “Mobile machinery and equipment” means vehicles self -propelled by an internal combustion engine but not designed or used primarily for the transportation of persons or property on public highways and only incidentally operated or moved over a highway including but not limited to corn shellers, truck-mounted feed grinders, roller mills, ditch digging apparatus, power shovels, drag lines, earth moving equipment and machinery , and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, ditchers, leveling graders, finishing machines, motor graders, paving mixers, road rollers, scarifiers and earth moving scrapers. However , “mobile machinery and equipment” does not include dump trucks or self -propelled vehicles originally designed for the transportation of persons or property on public highways and to which machinery , such as truck-mounted transit mixers, cranes, shovels, welders, air compressors, well-boring apparatus or lime spreaders, has been attached. 8. “Motor vehicle” shall mean and include all vehicles, except those operated on rails, which are propelled by internal combustion engines or electric motors and are of such design as to permit their mobile use on public highways for transporting persons or property . A farm tractor while operated on a farm or for the purpose of hauling farm machinery , equipment, or produce shall not be deemed to be a motor vehicle. “Motor vehicle” shall not include “mobile machinery and equipment” as defined in this section . 9. “P erson ” shall mean and include natural persons, partnerships, firms, associations, corporations, representatives appointed by any court and political subdivisions of this state and use of the singular shall include the plural. 10. “Public highways” shall mean and include any way or place available to the public for purposes of vehicular travel notwithstanding that it is temporarily closed. Fri Dec 12 20:29:52 2025 Iowa Code 2026, Section 452A .57 (38, 1) §452A .57, MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES 2 11. “Regional transit system” means a public transit system serving one county or all or part of a multicounty area whose boundaries correspond to the same boundaries as those of the regional planning areas designated by the governor , except as agreed upon by the department. Each county board of supervisors within the region is responsible for determining the service and funding within its county . However , the administration and overhead support services for the overall regional transit system shall be consolidated into one existing or new agency to be mutually agreed upon by the participating members. P rivately chartered bus services and uses other than providing services that are open and public on a shared ride basis shall not be construed to be a regional transit system.