Iowa Code 452A.40 – Definitions
Current as of: 2024 | Check for updates
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As used in this subchapter, unless the context otherwise requires:
1. “Department” means the department of revenue.
Terms Used In Iowa Code 452A.40
- Department: means the department of revenue. See Iowa Code 452A.2
- Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
- 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
- Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Iowa Code 453A.42
- Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
- use: means the receipt, delivery, or placing of the natural gas into equipment for compressing the gas for subsequent delivery into the fuel supply tank of a motor vehicle while the vehicle is in the state. See Iowa Code 452A.2
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.