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452A.51 Purpose.

The purpose of this division is to provide an additional method of collecting fuel taxes from interstate motor vehicle operators commensurate with their operations on Iowa highways; and to permit the state department of transportation to suspend this collection as to transportation entering Iowa from any other state where it appears that Iowa highway fuel tax revenue and interstate highway transportation moving out of Iowa will not be unduly prejudiced thereby.

Section History: Early form

[C27, 31, § 4755-b38, 5093-a1; C35, § 5093-f3; C39, § 5093.03; C46, 50, 54, § 324.2; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.51]

Section History: Recent form

C93, § 452A.51

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Last update: Mon Jan 27 16:05:08 CST 1997
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