House Journal: Page 1449: Tuesday, April 24, 2001
15 information required in order to grant a certificate.
16 a. The retail dealer may apply for an extension
17 within one hundred eighty days from the certificate's
18 expiration date.
19 b. The retail dealer may apply for any number of
20 additional extensions within one hundred eighty days
21 from the last extended certificate's expiration date.
22 The department shall grant the extension if the
23 application meets all requirements for granting an
24 original certificate.
25 c. An extended exemption certificate shall expire
26 upon the earlier of the following:
27 (1) The date that the storage tank equipment is
28 replaced or converted with modifications necessary to
29 store or dispense oxygenated fuel. The retail dealer
30 shall immediately notify the department in writing of
31 the date that the exemption certificate expires under
32 this paragraph.
33 (2) The ten-year anniversary date of the
34 expiration of the original or an extended certificate.
35 Sec. 8. Section 452A.3, subsection 2, Code 2001,
36 is amended to read as follows:
37 2. a. For the privilege of operating aircraft in
38 this state an excise tax of eight cents per gallon is
39 imposed on the use of all aviation gasoline.
40 b. For the privilege of operating motor vehicles
41 in this state, an excise tax of nineteen cents per
42 gallon until June 30, 2007, is imposed upon the use of
43 motor fuel containing at least ten percent alcohol
44 distilled from cereal grains grown in the United
45 States and used for any purpose except as otherwise
46 provided in this division.
47 Sec. 9. Section 452A.12, Code 2001, is amended to
48 read as follows:
49 452A.12 LOADING AND DELIVERY EVIDENCE ON
50 TRANSPORTATION EQUIPMENT.
Page 7
1 1. As used in this section, unless the context
2 otherwise requires:
3 a. "Cargo document" means a manifest or loading
4 and delivery evidence as provided in this section.
5 b. "Gasoline" means the same as defined in section
6 214A.1.
7 c. "Oxygenate octane enhancer" means the same as
8 defined in section 214A.1.
9 d. "Oxygenated gasoline" means the same as defined
10 in section 214A.1.
11 e. "Premium grade unleaded gasoline" means a
12 gasoline that complies with the requirements of
13 section 214A.2.
© 2001 Cornell College and
League of Women Voters of Iowa
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