701—64.6 (452A) Distributors licensed. The following persons are required to be licensed as a distributor: (1) any person who first receives motor fuel within this state or (2) any person who acts as a distributor (selling motor fuel to dealers). The following persons may be licensed as a distributor: (1) any person having bulk storage for rail tank cars in the state for use or distribution in this state, and (2) any person having bulk storage for transport loads of 4,000 gallons or more for use or distribution in bulk by tank car or tank truck in this state. If a person neither receives motor fuel nor sells motor fuel to dealers for resale, that person need not be licensed as a motor fuel distributor. See rule 701—63.26(452A).
This rule is intended to implement Iowa Code sections 452A.4 and 452A.5.