Iowa Statutes
§ 452A.43 — Records
Iowa § 452A.43
This text of Iowa § 452A.43 (Records) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 452A.43 (2026).
Text
1.Alicensedelectricfueldealerorusershallmaintain, foraperiodofthreeyears, records
ofalltransactionsbywhichthedealeroruserdispenseselectricfuelintothebatteriesorother
energy storage devices of electric motor vehicles, including pertinent records and papers as
required by the department.
2.If in the normal conduct of a dealer’s or user’s business the records are maintained
and kept at an office outside this state, the records shall be made available for audit and
examination by the department at the office outside this state, but the audit and examination
shall be without expense to this state.
3.The department, after an audit and examination of records required to be maintained
underthissection, mayauthorizetheirdisposaluponthewrittenrequestofthedealeroruser.
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Nearby Sections
15
§ 452A.1
Short title§ 452A.10
Required records§ 452A.17
Refunds§ 452A.18
Refund permit§ 452A.19
Revocation of refund permit§ 452A.2
Definitions§ 452A.21
Refund — credit§ 452A.22
Tax collected on exempt fuel§ 452A.3
Levy of excise tax§ 452A.31
Special termsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 452A.43, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/452A.43.