{"data":{"id":"us-ia/iowa-code-452a.23","jurisdiction":"us-ia","citation":"Iowa Code § 452A.23","heading":"Motor fuel tax — administration by department.","body":"The department shall administer the taxes imposed by this chapter in the same manner as and subject to section 422.25, subsection 4, section 423.35, and section 423.37.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 452A - MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES","Subchapter I - MOTOR FUEL AND SPECIAL FUEL TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/452A.23.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"7a2ccbb0abd6ef5a874d88fb42288ee023420aca7b4b18e26917d385e38b13ca","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-452a.22","next":"us-ia/iowa-code-452a.25"},"notice":"GroundRules: Original legal text. Not legal advice."}