Iowa Code § 159A.12
For purposes of this subchapter, ethanol blended fuel and biodiesel fuel shall be classified in the same manner as provided in section 214A.2.
2008 Acts, ch 1169, §3, 30 C2009, §15G.201A 2009 Acts, ch 41, §17; 2011 Acts, ch 113, §55, 56 CS2011, §159A.12