Iowa Code agency 701, tit. III, ch. 262 - ELECTRIC FUEL EXCISE TAX
- Rule 701-262.1 - Tax imposed
- Rule 701-262.2 - Licensing
- Rule 701-262.3 - Filing of returns and payment of tax
- Rule 701-262.4 - Charging station verification and testing
- Rule 701-262.5 - Refunds
- Rule 701-262.6 - Exemption certificates
- Rule 701-262.7 - Exemption certificates
Notes
Chapter rescission date pursuant to Iowa Code section 17A.7: 4/23/30
[Filed ARC 7019C (Notice ARC 6921C, IAB 2/22/23), IAB 5/17/23, effective 7/1/23]
[Filed ARC 9043C (Notice ARC 8739C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25]
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Rule 701-262.1 - [Effective until 4/23/2025] Tax imposed
- Rule 701-262.1 - [Effective 4/23/2025] Definitions and applicability, version 2
- Rule 701-262.2 - [Effective until 4/23/2025] Licensing
- Rule 701-262.2 - [Effective 4/23/2025] Tax imposed, version 2
- Rule 701-262.3 - [Effective until 4/23/2025] Filing of returns and payment of tax
- Rule 701-262.3 - [Effective 4/23/2025] Licensing, version 2
- Rule 701-262.4 - [Effective until 4/23/2025] Charging station verification and testing
- Rule 701-262.4 - [Effective 4/23/2025] Filing of returns and payment of tax, version 2
- Rule 701-262.5 - [Effective until 4/23/2025] Refunds
- Rule 701-262.5 - [Effective 4/23/2025] Charging station verification and testing, version 2
- Rule 701-262.6 - [Effective until 4/23/2025] Exemption certificates
- Rule 701-262.6 - [Effective 4/23/2025] Refunds, version 2
- Rule 701-262.7 - [Effective 4/23/2025] Exemption certificates
Notes
Filed ARC 7019C (Notice ARC 6921C, IAB 2/22/23), IAB 5/17/23, effective 7/1/23