701—65.1 (452A) Definitions. For the purpose of this chapter, the following definitions shall govern:
“Department” shall mean the Iowa department of revenue or the director of the Iowa department of revenue and the director’s representatives.
“Licensed metered pumps or metered pumps” shall mean pumps which have been metered, inspected, tested for accuracy, sealed and licensed by the state department of agriculture pursuant to Iowa Code section 452A.34.
“Licensed metered storage or metered storage” shall mean storage facilities which are fixed with “licensed metered pumps.”
“L.P.G.” shall mean liquefied petroleum gas.
“Owner” shall mean and include the owner or the employees, agents, or persons under the control of the owner.
“Special fuel” means fuel oils and combustible gases and liquids suitable for propelling motor vehicles or turbine-powered aircraft or any substance used for such purposes, except that it does not include motor fuel or aviation gasoline.
In addition to the preceding definitions, all of the definitions contained in Iowa Code section 452A.33 shall govern the rules in this chapter.
This rule is intended to implement Iowa Code chapter 452A.