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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 261 LIQUEFIED PETROLEUM GAS—COMPRESSED NATURAL GAS—LIQUEFIED NATURAL GAS—HYDROGEN | Chapter Listing (Official Version - PDF format)
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| 701.261.1 Definitions and applicability. |  |
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| 701.261.2 Tax rates—time tax attaches—responsible party—payment of the tax. | |
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| 701.261.3 Persons authorized to place L.P.G., L.N.G., C.N.G., or hydrogen in the fuel supply tank of a motor vehicle. | |
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| 701.261.4 Requirements to be licensed. | |
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| 701.261.5 Licensed metered pumps. | |
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| 701.261.6 Single license for each location. | |
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| 701.261.7 Dealer’s and user’s license nonassignable. | |
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| 701.261.8 Separate storage—bulk sales—highway use. | |
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| 701.261.9 Combined storage—bulk sales—highway sales or use. | |
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| 701.261.10 Exemption certificates. | |
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| 701.261.11 L.P.G. sold to the state of Iowa, its political subdivisions, contract carriers under contract with public schools to transport pupils or regional transit systems. | |
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| 701.261.12 Refunds. | |
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| 701.261.13 Notice of meter seal breakage. | |
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| 701.261.14 Location of records—special fuel users and dealers. | |
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