Iowa Administrative Code - 02/18/2026

Revenue Department [701] | Agency Listing
Chapter 262 ELECTRIC FUEL EXCISE TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.262.1 Definitions and applicability.
701.262.2 Tax imposed.
701.262.3 Licensing.
701.262.4 Filing of returns and payment of tax.
701.262.5 Charging station verification and testing.
701.262.6 Refunds.
701.262.7 Exemption certificates.