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House Journal: Page 1686: Monday, April 26, 1999

34     b.  The retail dealer may apply for any number of

35   additional extensions within one hundred eighty days
36   from the last extended certificate's expiration date.
37   The department shall grant the extension if the
38   application meets all requirements for granting an
39   original certificate.
40     c.  An extended exemption certificate shall expire
41   upon the earlier of the following:
42     (1)  The date that the storage tank equipment is
43   replaced or converted with modifications necessary to
44   store or dispense oxygenated fuel.  The retail dealer
45   shall immediately notify the department in writing of
46   the date that the exemption certificate expires under
47   this paragraph.
48     (2)  The ten-year anniversary date of the
49   expiration of the original or an extended certificate.
50     Sec. ___.  Section 452A.3, subsection 2, Code 1999,
Page 8
 1   is amended to read as follows:
 2     2. a.  For the privilege of operating aircraft in
 3   this state an excise tax of eight cents per gallon is
 4   imposed on the use of all aviation gasoline.
 5     b.  For the privilege of operating motor 
vehicles
 6   in this state, an excise tax of nineteen 
cents per
 7   gallon until June 30, 2007, is imposed 
upon the use of
 8   motor fuel containing at least ten percent 
alcohol
 9   distilled from cereal grains grown in the 
United
10   States and used for any purpose except 
as otherwise
11   provided in this division.
12     Sec. ___.  Section 452A.12, Code 1999, is amended
13   to read as follows:
14     452A.12  LOADING AND DELIVERY EVIDENCE ON
15   TRANSPORTATION EQUIPMENT.
16     1. As used in this section, unless the context
17   otherwise requires:
18     a.  "Cargo document" means a manifest or loading
19   and delivery evidence as provided in this section.
20     b.  "Gasoline" means the same as defined in section
21   214A.1.
22     c.  "Oxygenated gasoline" means the same as defined
23   in section 214A.1.
24     d.  "Oxygenate octane enhancer" means the same as
25   defined in section 214A.1.
26     e.  "Premium grade unleaded gasoline" means a
27   gasoline that complies with the requirements of
28   section 214A.2.
29     2.  A cargo document shall describe any
30   transportation of motor fuel as required in this
31   section.
32     2A.  a.  A serially numbered manifest cargo

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