Iowa Code 312.16 – Definitions

As used in this chapter, unless the context otherwise requires:

1. “Department” means the state department of transportation.

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state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1

2. “Fiscal year” means the period of twelve months beginning on July 1 and ending on June 30.