Iowa Code § 452A.76 — Enforcement authority

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .76 452A .76 Enforcement authority . 1. A uthority to enforce subchapter IV is given to the state department of transportation. Employees of the state department of transportation designated enforcement employees have the power of peace officers in the performance of their duties; however , they shall not be considered members of the state patrol. The state department of transportation shall furnish enforcement employees with necessary equipment and supplies in the same manner as provided in section 80.18 , including uniforms which are distinguishable in color and design from those of the state patrol. Enforcement employees shall be furnished and shall conspicuously display badges of authority . 2. A uthority is given to the department of revenue, the state department of transportation, the department of public safety , and any peace officer as requested by such departments to enforce the provisions of subchapter I , subchapter III , and this subchapter . The department of revenue shall adopt rules providing for enforcement under subchapter I and this subchapter regarding the use of motor fuel or special fuel in implements of husbandry . Enforcement personnel or requested peace officers are authorized to stop a conveyance suspected to be illegally transporting motor fuel or special fuel on the highways, to investigate the cargo , and also have the authority to inspect or test the fuel in the supply tank of a conveyance to determine if legal fuel is being used to power the conveyance. The operator of any vehicle transporting motor fuel or special fuel shall, upon request, produce and offer for inspection the manifest or loading and delivery invoices pertaining to the load and trip in question and shall permit the authority to inspect and measure the contents of the vehicle. If the vehicle operator fails to produce the evidence or if, when produced, the evidence fails to contain the required information and it appears that there is an attempt to evade payment of the fuel tax, the vehicle operator will be subject to the penalty provisions contained in section 452A .74A . 3. F or purposes of this section , “ vehicle” means as defined in section 321.1 .