Iowa Code agency 701, tit. III, ch. 261 - LIQUEFIED PETROLEUM GAS-COMPRESSED NATURAL GAS-LIQUEFIED NATURAL GAS

  1. Rule 701-261.1 - Definitions
  2. Rule 701-261.2 - Tax rates-time tax attaches-responsible party-payment of the tax
  3. Rule 701-261.3 - Penalty and interest
  4. Rule 701-261.4 - Bonding procedure
  5. Rule 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
  6. Rule 701-261.6 - Requirements to be licensed
  7. Rule 701-261.7 - Licensed metered pumps
  8. Rule 701-261.8 - Single license for each location
  9. Rule 701-261.9 - Dealer's and user's license nonassignable
  10. Rule 701-261.10 - Separate storage-bulk sales-highway use
  11. Rule 701-261.11 - Combined storage-bulk sales-highway sales or use
  12. Rule 701-261.12 - Exemption certificates
  13. Rule 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
  14. Rule 701-261.14 - Refunds
  15. Rule 701-261.15 - [Effective until 4/23/2025] Notice of meter seal breakage
  16. Rule 701-261.16 - [Effective until 4/23/2025] Location of records-L.P.G. or C.N.G. users and dealers

Notes

Iowa Code agency 701, tit. III, ch. 261

[Prior to 1/1/96, see 701-Ch 65]

[Prior to 9/7/22, see Revenue Department [701] Ch 69]

Chapter rescission date pursuant to Iowa Code section 17A.7: 4/23/30

[Filed 11/3/95, Notice 9/27/95-published 11/22/95, effective 1/1/96]

[Filed 9/20/96, Notice 8/14/96-published 10/9/96, effective 11/13/96]

[Filed 9/5/97, Notice 7/30/97-published 9/24/97, effective 10/29/97]

[Filed 10/15/99, Notice 9/8/99-published 11/3/99, effective 12/8/99]

[Filed 11/6/03, Notice 10/1/03-published 11/26/03, effective 12/31/03]

[Filed 11/16/05, Notice 10/12/05-published 12/7/05, effective 1/11/06]

[Filed ARC 1805C (Notice ARC 1681C, IAB 10/15/14), IAB 1/7/15, effective 2/11/15]

[Filed ARC 5842C (Notice ARC 5710C, IAB 6/16/21), IAB 8/11/21, effective 9/15/21]

[Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22]

[Editorial change: IAC Supplement 10/18/23]

[Filed ARC 9043C (Notice ARC 8739C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25]

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