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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. 5b.Fortheprivilegeofoperatingmotorvehicles6inthisstate,anexcisetaxofnineteencentsper7gallonuntilJune30,2007,isimposedupontheuseof8motorfuelcontainingatleasttenpercentalcohol9distilledfromcerealgrainsgrownintheUnited10Statesandusedforanypurposeexceptasotherwise11providedinthisdivision.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. Aseriallynumberedmanifestcargo
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