452A.33  Reporting requirements.
  1.  a.  Each retail dealer shall report its total motor fuel gallonage for a determination period as follows:
  (1)  Its total gasoline gallonage and its total ethanol gallonage, including for each classification and subclassification as provided in section 452A.31.
  (2)  Its total diesel fuel gallonage and its total biodiesel gallonage, including for each classification and subclassification as provided in section 452A.31.
  b.  The report shall include information required in paragraph “a” on a company-wide and site-by-site basis, as required by the department.
  (1)  The information submitted on a company-wide basis shall include the total motor fuel gallonage, including for each classification and subclassification, sold and dispensed by the retail dealer as provided in paragraph “a” for all retail motor fuel sites from which the retail dealer sells and dispenses motor fuel. 
  (2)  The information submitted on a site-by-site basis shall include the total motor fuel gallonage, including for each classification and subclassification, sold and dispensed by the retail dealer as provided in paragraph “a” separately for each retail motor fuel site from which the retail dealer sells and dispenses motor fuel.
  c.  The retail dealer shall prepare and submit the report in a manner and according to procedures required by the department. The department may require that retail dealers report to the department on an annual, quarterly, or monthly basis.
  d.  The information included in a report submitted by a retail dealer is deemed to be a trade secret, protected as a confidential record pursuant to section 22.7.
  2.  On or before April 1 the department shall deliver a report to the governor and the legislative services agency. The report shall compile information reported by retail dealers to the department as provided in this section and shall at least include all of the following:
  a.  (1)  The aggregate gasoline gallonage for the previous determination period, including for all classifications and subclassifications as provided in section 452A.31.
  (2)  The aggregate diesel fuel gallonage for the previous determination period, including for all classifications and subclassifications as provided in section 452A.31.
  b.  (1)  The aggregate ethanol distribution percentage for the previous determination period.
  (2)  The aggregate biodiesel distribution percentage for the previous determination period.
  c.  The report shall not provide information regarding motor fuel or biofuel which is sold and dispensed by an individual retail dealer or at a particular retail motor fuel site. The report shall not include a trade secret protected as a confidential record pursuant to section 22.7.
  3.  On or before February 1 of each year, the state department of transportation shall deliver a report to the governor and the legislative services agency providing information regarding flexible fuel vehicles registered in this state during the previous determination period. The information shall state all of the following:
  a.  The aggregate number of flexible fuel vehicles.
  b.  Of the aggregate number of flexible fuel vehicles, all of the following:
  (1)  The number of flexible fuel vehicles according to the year of manufacture.
  (2)  The number of passenger vehicles and the number of passenger vehicles according to the year of manufacture.
  (3)  The number of light pickup trucks and the number of light pickup trucks according to the year of manufacture.
2006 Acts, ch 1142, §56; 2008 Acts, ch 1184, §63; 2011 Acts, ch 113, §10, 13, 14
2011 amendment to subsection 1, paragraph b, takes effect May 26, 2011, and applies retroactively to tax years beginning on and after January 1, 2011; 2011 Acts, ch 113, §13, 14
Subsection 1, paragraph b stricken and rewritten