Iowa Code 452A.32 – Schedule for averaging ethanol content in E-85 gasoline
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Terms Used In Iowa Code 452A.32
- Dealer: means a person, other than a distributor, who engages in the business of selling or distributing motor fuel or special fuel to the end user in this state. See Iowa Code 452A.2
- Department: means the department of revenue. See Iowa Code 452A.2
- Ethanol: means the same as defined in section 214A. See Iowa Code 452A.2
- Gasoline: means the same as defined in section 214A. See Iowa Code 452A.2
- month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
- Motor fuel: means motor fuel as defined in section 214A. See Iowa Code 452A.2
- Retail dealer: means the same as defined in section 214A. See Iowa Code 452A.2
The department shall establish a schedule listing the average amount of ethanol contained in E-85 gasoline as defined in section 214A.1, for use by a retail dealer in calculating the retail dealer‘s total ethanol gallonage, as provided in section 452A.31. In establishing the schedule, the department shall assume that a retail dealer begins selling and dispensing E-85 gasoline from a motor fuel pump on the first day of a month and ceases selling and distributing E-85 gasoline on the last day of a month.