When applying for registration or renewal of registration for a motor vehicle weighing 55,000 pounds or more, the owner shall present to the department or to the county treasurer proof of compliance with the federal heavy vehicle use tax required by 26 U.S.C. Section 4481 and 26 CFR Part 41.
This rule is intended to implement Iowa Code sections 307.30 and 321.20.
Iowa Admin. Code r. 761-400.20