Iowa § 422.112 - 422.112 Aircraft fuel tax transfer.
Full text of Iowa Iowa Code § 422.112 — 422.112 Aircraft fuel tax transfer., with citation guidance and answers to common questions.
§ 422.112. 422.112 Aircraft fuel tax transfer.
The department shall certify quarterly to the treasurer of state the amount of credit that has been taken against income tax liability since the time of the last certification, for the Iowa fuel tax paid on motor fuel, special fuel and motor fuel used for the purpose of operating aircraft, and the treasurer of state shall transfer the amount of the total credit from the motor fuel tax fund, or in the case of aircraft motor fuel, from the separate fund established by section 452A.82, to the general fund of the state. [C75, 77, §422.88; C79, 81, §422.112] Fri Dec 12 20:20:05 2025 Iowa Code 2026, Section 422.112 (24, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 422.112
What does Iowa Code § 422.112 cover?
Section 422.112 ("422.112 Aircraft fuel tax transfer.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 422.112?
A common citation format is "Iowa Code § 422.112" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 422.112 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.