Iowa § 452A.40 - 452A.40 Definitions.
Full text of Iowa Iowa Code § 452A.40 — 452A.40 Definitions., with citation guidance and answers to common questions.
§ 452A.40. 452A.40 Definitions.
As used in this subchapter, unless the context otherwise requires: 1. “Department” means the department of revenue. 2. “Electric fuel” means electrical energy delivered or placed into the battery or other energy storage device of an electric motor vehicle from a source outside the motor vehicle for purposes of propelling the motor vehicle. “Electric fuel” shall be deemed motor vehicle fuel for purposes of Article VII, section 8, of the Constitution of the State of Iowa. 3. “Electric motor vehicle” means a motor vehicle equipped with electrical drivetrain components that has the ability to be propelled, fully or partially, by one or more electrical motors using electrical energy stored in a battery or other energy storage device that can be recharged by plugging into an electrical outlet or electric vehicle charging station. 4. “Licensed electric fuel dealer” means a person licensed by the department who owns an electric vehicle charging station that dispenses electric fuel, upon which the electric fuel tax has not been previously paid, for highway use into the battery or other energy storage device of an electric motor vehicle in this state at a location other than a residence. 5. “Licensed electric fuel user” means a person licensed by the department who dispenses electric fuel, upon which the electric fuel tax has not been previously paid, for highway use from a charging station owned and controlled by the person into the battery or other energy storage device of an electric motor vehicle owned or controlled by the person in this state at a location other than a residence. 6. “Residence” means the place where a person resides, permanently or temporarily. 7. “Use” means the receipt, delivery, or placing of electric fuel by a licensed electric fuel user into the battery or other energy storage device of an electric motor vehicle owned or controlled by the user in this state at a location other than a residence. 2019 Acts, ch 151, §23, 46 Fri Dec 12 20:29:45 2025 Iowa Code 2026, Section 452A.40 (31, 0)
Frequently Asked Questions About Iowa § 452A.40
What does Iowa Code § 452A.40 cover?
Section 452A.40 ("452A.40 Definitions.") 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 § 452A.40?
A common citation format is "Iowa Code § 452A.40" (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 § 452A.40 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.