Iowa Code § 452A.59 — Administrative rules

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .59 452A .59 Administrative r ules. The department of revenue and the state department of transportation are authorized and empowered to adopt rules under chapter 17A , relating to the administration and enforcement of this chapter as deemed necessary by the departments. However , when in the opinion of the director it is necessary for the efficient administration of this chapter , the director may regard persons in possession of motor fuel, special fuel, biofuel, alcohol, or alcohol derivative substances as blenders, dealers, eligible purchasers, exporters, importers, restrictive suppliers, suppliers, terminal operators, or nonterminal storage facility operators, or persons in possession of electric fuel as electric fuel dealers or users.