Definitions.

Iowa Code § 214A.41, under MOTOR FUEL.

Iowa Code § 214A.41

As used in this subchapter , unless the context otherwise requires: 1. “Fuel source” means any of the following: a. Any substance or combination of substances that is used to power an internal combustion engine, including but not limited to a biofuel, diesel fuel, gasoline, hydrogen, propane, or a renewable fuel. b. Any source of energy delivered or placed into the battery or other energy storage device that is used to power an electric motor. 2. “Fuel-powered equipment” means any good subject to a contract for sale under chapter 554, article 2 , that is manufactured to be operated with an engine or motor, regardless of whether it is self-propelled. 3. “Government entity” means any of the following: a. A principal central department of the executive branch as enumerated in section 7E.5 , or a state authority, board, commission, council, or independent agency that is not under the direction of a principal central department as enumerated in section 7E.5 . b. A political subdivision of the state, including but not limited to a county as provided in chapter 331 or city as provided in chapter 364 . 2025 Acts, ch 26, §1 NEW section