Iowa § 452A.58 Commercial motor vehicles on lease

Iowa Statutes

§ 452A.58 — Commercial motor vehicles on lease

Iowa § 452A.58

Title XFINANCIAL RESOURCES

Ch. 452AMOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES

This text of Iowa § 452A.58 (Commercial motor vehicles on lease) 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.58 (2026).

Text

1.Every commercial motor vehicle as defined in section 452A.57, subsection 3, leased to a carriershallbesubjecttotheprovisionsofthissubchapterandrulesandregulationsenforced pursuant thereto to the same extent and in the same manner as commercial vehicles owned by such carrier.

2.A lessor of a commercial motor vehicle shall be deemed a carrier with respect to such vehicles leased to others by the lessor and motor fuel, special fuel, or electric fuel consumed thereby if the lessor supplies or pays for the motor fuel, special fuel, or electric fuel consumed by such vehicle or makes rental or other charges calculated to include the cost of such fuel.

3.Theprovisionsofthissectionshallgoverntheprimaryliabilitypursuanttothissectionif either lessor or lessee primarily fails in whole or in part

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1. Every commercial motor vehicle as defined in section 452A.57, subsection 3, leased to a
carriershallbesubjecttotheprovisionsofthissubchapterandrulesandregulationsenforced
pursuant thereto to the same extent and in the same manner as commercial vehicles owned
by such carrier.
2. A lessor of a commercial motor vehicle shall be deemed a carrier with respect to such
vehicles leased to others by the lessor and motor fuel, special fuel, or electric fuel consumed
thereby if the lessor supplies or pays for the motor fuel, special fuel, or electric fuel consumed
by such vehicle or makes rental or other charges calculated to include the cost of such fuel.
3. Theprovisionsofthissectionshallgoverntheprimaryliabilitypursuanttothissectionif
either lessor or lessee primarily fails in whole or in part to discharge this liability. Such failing
party as lessor or lessee party to the transaction shall be jointly and severally responsible and
liable for the provisions of subchapter IV of this chapter and for payment of any tax unpaid
and due pursuant thereto, provided that any taxes collected by this state shall not exceed the
total amount or amounts of the taxes due on account of the transaction in question and such
penalties and costs, if any, as may be imposed.