As employed in this division:
1. "Aviation gasoline" means any gasoline which is capable of being used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. Motor fuel capable of being used for propelling motor vehicles is not aviation gasoline.
2. "Dealer," "agent" and "consignee" shall mean and include any person (except distributors as herein defined) now or hereafter engaged in the business of selling motor fuel in this state.
3. "Department" means the department of revenue and finance.
4. "Director" means the director of revenue and finance.
5. "Distributor" shall mean and include any person who first receives motor fuel within this state (within the meaning of the word "received" as hereinafter defined), and any person now or hereafter engaged in the business of selling motor fuel to a dealer in this state for resale provided that a person may bring into this state not to exceed thirty gallons of motor fuel in the fuel supply tank, or any other container, directly connected to the motor of a motor vehicle without becoming a distributor.
6. "Ethanol blended gasoline" means motor fuel containing at least ten percent alcohol distilled from cereal grains.
7. "Licensee" shall mean and include any person holding an uncanceled distributor's license issued by the department under this division or any prior motor fuel tax law.
8. "Motor fuel" shall mean (a) all products commonly or commercially known or sold as gasoline (including casinghead and absorption or natural gasoline) regardless of their classifications or uses; and (b) any liquid advertised, offered for sale, sold for use as, or commonly or commercially used as a fuel for propelling motor vehicles, which when subjected to distillation of gasoline, naphtha, kerosene and similar petroleum products (American Society of Testing Materials Designation D-86), show not less than ten per centum distilled (recovered) below three hundred forty-seven degrees Fahrenheit (one hundred seventy-five degrees Centigrade) and not less than ninety-five per centum distilled (recovered) below four hundred sixty-four degrees Fahrenheit (two hundred forty degrees Centigrade); provided, that the term "motor fuel" shall not include special fuel as defined in section 452A.33, subsection 7, and shall not include liquefied gases which would not exist as liquids at a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds per square inch absolute, nor naphthas and solvents as hereinafter defined unless the liquefied gases or naphthas and solvents are used as a component in the manufacture, compounding, or blending of a liquid within (b) above, in which event the resulting product shall be deemed to be motor fuel.
9. "Motor fuel deemed received."
a. Motor fuel refined at a refinery in this state and placed in tanks thereat, and motor fuel transferred from a refinery or a marine or pipeline terminal in this state or from points outside this state to a refinery or a marine or pipeline terminal in this state and placed in tanks thereat, shall be deemed received, for the purposes of this division, at the time withdrawn from such refinery or terminal storage for sale or use in this state or for transportation to destinations in this state other than refineries or marine or pipeline terminals and not before.
When withdrawn from refinery or terminal storage as aforesaid, the motor fuel shall be deemed received by the person who was the owner thereof immediately prior to withdrawal, unless (1) the motor fuel is withdrawn for shipment or delivery to a licensee, in which case the motor fuel shall be deemed received by the licensee to whom shipped or delivered or (2) the motor fuel is withdrawn for shipment or delivery to a nonlicensee for the account of a licensee in which case the motor fuel shall be deemed received by the licensee for whose account the shipment or delivery to the nonlicensee is made.
b. Motor fuel imported into this state, other than that placed in storage at refineries or terminals as set out in paragraph "a" above, shall be deemed received at the time unloaded in this state and by the person who is the owner thereof immediately after it is unloaded in this state, except that if motor fuel so imported is used in this state directly from the transportation equipment by which imported then the motor fuel shall be deemed received at the time it is brought into this state and by the person using the motor fuel within this state; provided, however, that if motor fuel shipped or brought into this state by a licensee is sold and delivered directly to a nonlicensee in this state, then the gallonage so delivered shall be deemed received by the licensee shipping or bringing the motor fuel into this state.
c. Motor fuel produced, compounded, or blended in this state other than at a refinery, marine or pipeline terminal, shall be deemed to be received at the time and by the person who is the owner thereof when the same is so produced, compounded or blended.
d. Motor fuel acquired in this state by any person, other than as set out in paragraphs "a", "b", or "c" above, shall, unless the person from whom the same is acquired has paid or incurred liability with respect thereto for the tax herein imposed, or unless the same be exempt under this division, be deemed to be received by the person so acquiring the same at the time so acquired.
Except as hereinbefore set forth, the word "received" shall be given its usual and customary meaning.
10. "Naphthas and solvents" shall mean and include those liquids which come within the distillation specifications for motor fuel set out under subsection 8, paragraph "b," but which are designed and sold for exclusive use other than as a fuel for propelling motor vehicles.
11. "Regional transit system" means regional transit system as defined in section 452A.57, subsection 11.
12. "Urban transit system" means Iowa urban transit system as defined in section 452A.57, subsection 6.
[C27, 31, § 5093-a2; C35, § 5093-f2; C39, § 5093.02; C46, 50, 54, § 324.1; C58, 62, 66, 71, 73, 75, 77, 79, 81, § 324.2]
85 Acts, ch 231, §12; 86 Acts, ch 1116, §1; 86 Acts, ch 1245, §414; 88 Acts, ch 1205, § 2; 91 Acts, ch 87, § 3 ~IC93, § 452A.2
Referred to in § 422.45, 422.110, 570A.1
See § 452A.33, 452A.57
Iowa General Assembly
Search: Iowa Code 1995
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