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House Journal: Page 1451: Tuesday, April 24, 2001

13 b. The date and place of loading, and the.
14 c. The kind and quantity of motor fuel or special
15 fuel loaded, together with invoices. The loading and
16 delivery evidence shall state whether the motor fuel
17 is gasoline or another type of motor fuel.
18 d. Invoices showing the kind and quantity of each
19 delivery and the name and address of each purchaser or
20 consignee. If the motor fuel is gasoline, the invoice
21 shall state the number of gallons of gasoline being
22 delivered. The loading invoice shall include the
23 provisions required in subsection 4.
24 4. a. Except as provided in paragraph "b", if the
25 cargo is gasoline, the cargo document shall identify
26 the volume percentage or gallons of oxygenate octane
27 enhancers in the gasoline, and the octane number for
28 the gasoline as provided in section 214A.2. The cargo
29 document shall include a statement printed in at least
30 ten point boldface type. The statement shall provide
31 as follows:
32 (1) If the motor fuel is oxygenated gasoline, the
33 statement shall provide: "This motor fuel is
34 oxygenated gasoline legal for sale in this state as
35 provided by Iowa Code chapter 214A."
36 (2) If the motor fuel is not oxygenated gasoline,
37 one of the following shall apply:
38 (a) If the unoxygenated gasoline is a premium
39 grade unleaded gasoline, the statement shall provide:
40 "This motor fuel is nonoxygenated unleaded premium
41 grade gasoline legal for restricted retail sale in
42 this state as provided in Iowa Code chapter 214A."
43 (b) If the unoxygenated gasoline is not a premium
44 grade unleaded gasoline, the statement shall provide:
45 "This motor fuel is nonoxygenated gasoline and shall
46 not be sold on a retail basis in Iowa."
47 b. This subsection shall not apply to the
48 transport of gasoline between refineries, between
49 terminals, or between a refinery and a terminal.
50 Sec. 10. STUDY - ALTERNATIVE FUELS.

Page 9

1 1. As used in this section, "alternative fuels"
2 means electricity, compressed natural gas, liquefied
3 natural gas, biodiesel fuels, gasoline containing a
4 mixture of eighty-five or more percent ethanol, and
5 gasoline containing eighty-five percent or more
6 methanol.
7 2. The department of revenue and finance, in
8 consultation with the state department of
9 transportation, shall conduct a study regarding
10 methods to tax alternative fuels, including the amount
11 of revenue raised from such methods, in order to


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