701.261.1 Definitions. |
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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 Penalty and interest. |
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701.261.4 Bonding procedure. |
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701.261.5 Persons authorized to place L.P.G., L.N.G., or C.N.G. in the fuel supply tank of a motor vehicle. |
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701.261.6 Requirements to be licensed. |
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701.261.7 Licensed metered pumps. |
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701.261.8 Single license for each location. |
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701.261.9 Dealer’s and user’s license nonassignable. |
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701.261.10 Separate storage—bulk sales—highway use. |
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701.261.11 Combined storage—bulk sales—highway sales or use. |
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701.261.12 Exemption certificates. |
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701.261.13 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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701.261.14 Refunds. |
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701.261.15 Notice of meter seal breakage. |
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701.261.16 Location of records—L.P.G. or C.N.G. users and dealers. |
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