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
Section effective January 1, 2024; 2023 Acts, ch 115, §40
NEW section