{"data":{"id":"us-ia/iowa-code-312.16","jurisdiction":"us-ia","citation":"Iowa Code § 312.16","heading":"Definitions.","body":"As used in this chapter, unless the context otherwise requires:\n1. “Commission” means the state transportation commission.\n2. “Department” means the state department of transportation.\n3. “Fiscal year” means the period of twelve months beginning on July 1 and ending on June 30.","path":["Title VIII - TRANSPORTATION (Ch. 306 - 330B)","Chapter 312 - ROAD USE TAX FUND"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/312.16.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:08Z","sha256":"a271f1a469fb926635deba2a32b16db7996273dfcc54a52520426b156d02afc3","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-312.15","next":"us-ia/iowa-code-312a.1"},"notice":"GroundRules: Original legal text. Not legal advice."}