Senate
Study
Bill
1246

Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
FEENSTRA)
A
BILL
FOR
An
Act
relating
to
the
excise
taxes
on
motor
fuel
and
certain
1
special
fuel.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2747XC
(6)
88
ns/jh
S.F.
_____
Section
1.
Section
452A.3,
subsections
1,
2,
3,
4,
5,
and
6,
1
Code
2019,
are
amended
to
read
as
follows:
2
1.
Except
as
otherwise
provided
in
this
section
and
in
this
3
subchapter
,
until
June
30,
2020,
this
subsection
shall
apply
4
to
the
excise
tax
imposed
on
each
gallon
of
motor
fuel
used
for
5
any
purpose
for
the
privilege
of
operating
motor
vehicles
in
6
this
state.
7
a.
An
excise
tax
of
thirty
cents
is
imposed
on
each
gallon
8
of
motor
fuel
other
than
ethanol
blended
gasoline
classified
9
as
E15
or
higher.
10
a.
b.
The
rate
of
the
excise
tax
on
ethanol
blended
11
gasoline
classified
as
E15
or
higher
shall
be
based
on
the
12
number
of
gallons
of
ethanol
blended
gasoline
classified
13
as
E15
or
higher
that
is
are
distributed
in
this
state
as
14
expressed
as
a
percentage
of
the
number
of
gallons
of
motor
15
fuel
distributed
in
this
state,
which
is
referred
to
as
the
16
distribution
percentage.
For
purposes
of
this
subsection
17
paragraph
,
only
ethanol
blended
gasoline
and
nonblended
18
gasoline,
not
including
aviation
gasoline,
shall
be
used
in
19
determining
the
percentage
basis
for
the
excise
tax.
The
20
department
shall
determine
the
percentage
basis
for
each
21
determination
period
beginning
January
1
and
ending
December
22
31.
The
rate
for
the
excise
tax
shall
apply
for
the
period
23
beginning
July
1
and
ending
June
30
following
the
end
of
the
24
determination
period.
The
rate
of
the
excise
tax
on
each
25
gallon
of
ethanol
blended
gasoline
classified
as
E15
or
higher
26
shall
be
as
follows:
27
b.
The
rate
for
the
excise
tax
shall
be
as
follows:
28
(1)
If
the
distribution
percentage
is
not
greater
than
fifty
29
ten
percent,
the
rate
shall
be
twentynine
twentyfour
cents
30
for
ethanol
blended
gasoline
and
thirty
cents
for
motor
fuel
31
other
than
ethanol
blended
gasoline
.
32
(2)
If
the
distribution
percentage
is
greater
than
fifty
33
ten
percent
but
not
greater
than
fiftyfive
twelve
percent,
the
34
rate
shall
be
twentynine
twentyfour
and
fivetenths
cents
for
35
1
LSB
2747XC
(6)
88
ns/jh
1/
10
S.F.
_____
ethanol
blended
gasoline
and
thirty
and
onetenth
cents
for
1
motor
fuel
other
than
ethanol
blended
gasoline
.
2
(3)
If
the
distribution
percentage
is
greater
than
3
fiftyfive
twelve
percent
but
not
greater
than
sixty
fourteen
4
percent,
the
rate
shall
be
twentynine
twentyfive
cents
for
5
ethanol
blended
gasoline
and
thirty
and
threetenths
cents
for
6
motor
fuel
other
than
ethanol
blended
gasoline
.
7
(4)
If
the
distribution
percentage
is
greater
than
sixty
8
fourteen
percent
but
not
greater
than
sixtyfive
sixteen
9
percent,
the
rate
shall
be
twentynine
twentyfive
and
10
fivetenths
cents
for
ethanol
blended
gasoline
and
thirty
and
11
fivetenths
cents
for
motor
fuel
other
than
ethanol
blended
12
gasoline
.
13
(5)
If
the
distribution
percentage
is
greater
than
14
sixtyfive
sixteen
percent
but
not
greater
than
seventy
15
eighteen
percent,
the
rate
shall
be
twentynine
twentysix
16
cents
for
ethanol
blended
gasoline
and
thirty
and
seventenths
17
cents
for
motor
fuel
other
than
ethanol
blended
gasoline
.
18
(6)
If
the
distribution
percentage
is
greater
than
19
seventy
eighteen
percent
but
not
greater
than
seventyfive
20
twenty
percent,
the
rate
shall
be
twentynine
twentysix
and
21
fivetenths
cents
for
ethanol
blended
gasoline
and
thirtyone
22
cents
for
motor
fuel
other
than
ethanol
blended
gasoline
.
23
(7)
If
the
distribution
percentage
is
greater
than
24
seventyfive
twenty
percent
but
not
greater
than
eighty
25
twentytwo
percent,
the
rate
shall
be
twentynine
and
26
threetenths
twentyseven
cents
for
ethanol
blended
gasoline
27
and
thirty
and
eighttenths
cents
for
motor
fuel
other
than
28
ethanol
blended
gasoline
.
29
(8)
If
the
distribution
percentage
is
greater
than
eighty
30
twentytwo
percent
but
not
greater
than
eightyfive
twentysix
31
percent,
the
rate
shall
be
twentynine
twentyseven
and
32
fivetenths
cents
for
ethanol
blended
gasoline
and
thirty
and
33
seventenths
cents
for
motor
fuel
other
than
ethanol
blended
34
gasoline
.
35
2
LSB
2747XC
(6)
88
ns/jh
2/
10
S.F.
_____
(9)
If
the
distribution
percentage
is
greater
than
1
eightyfive
twentysix
percent
but
not
greater
than
ninety
2
thirtyfive
percent,
the
rate
shall
be
twentynine
and
3
seventenths
twentyeight
cents
for
ethanol
blended
gasoline
4
and
thirty
and
fourtenths
cents
for
motor
fuel
other
than
5
ethanol
blended
gasoline
.
6
(10)
If
the
distribution
percentage
is
greater
than
ninety
7
thirtyfive
percent
but
not
greater
than
ninetyfive
fortyfive
8
percent,
the
rate
shall
be
twentynine
and
ninetenths
9
twentyeight
and
fivetenths
cents
for
ethanol
blended
gasoline
10
and
thirty
and
onetenth
cents
for
motor
fuel
other
than
11
ethanol
blended
gasoline
.
12
(11)
If
the
distribution
percentage
is
greater
than
13
ninetyfive
fortyfive
percent
but
not
greater
than
sixtyfive
14
percent
,
the
rate
shall
be
thirty
twentynine
cents
for
ethanol
15
blended
gasoline
and
thirty
cents
for
motor
fuel
other
than
16
ethanol
blended
gasoline
.
17
(12)
If
the
distribution
percentage
is
greater
than
18
sixtyfive
percent
but
not
greater
than
eightyfive
percent,
19
the
rate
shall
be
twentynine
and
twotenths
cents.
20
(13)
If
the
distribution
percentage
is
greater
than
21
eightyfive
percent
but
not
greater
than
ninetyfive
percent,
22
the
rate
shall
be
twentynine
and
fivetenths
cents.
23
(14)
If
the
distribution
percentage
is
greater
than
24
ninetyfive
percent,
the
rate
shall
be
thirty
cents.
25
c.
The
provisions
of
paragraph
“b”
and
subsection
6
26
3
,
paragraph
“a”
,
subparagraph
(2),
shall
be
subject
to
27
legislative
review
at
least
every
six
five
years.
The
review
28
shall
be
based
upon
a
fuel
distribution
percentage
formula
29
status
report
containing
the
recommendations
of
a
legislative
30
interim
committee
appointed
to
conduct
a
review
of
the
fuel
31
distribution
percentage
formulas,
to
be
prepared
with
the
32
assistance
of
the
department
of
revenue
in
association
33
with
the
department
of
transportation.
The
report
shall
34
include
recommendations
for
changes
or
revisions
to
the
35
3
LSB
2747XC
(6)
88
ns/jh
3/
10
S.F.
_____
fuel
distribution
percentage
formulas
based
upon
advances
1
in
technology,
fuel
use
trends,
and
fuel
price
fluctuations
2
observed
during
the
preceding
sixyear
fiveyear
interval;
an
3
analysis
of
the
operation
of
the
fuel
distribution
percentage
4
formulas
during
the
preceding
sixyear
fiveyear
interval;
and
5
a
summary
of
issues
that
have
arisen
since
the
previous
review
6
and
potential
approaches
for
resolution
of
those
issues.
The
7
first
such
report
shall
be
submitted
to
the
general
assembly
8
no
later
than
January
1,
2020
2025
,
with
subsequent
reports
9
developed
and
submitted
by
January
1
at
least
every
sixth
fifth
10
year
thereafter.
11
2.
Except
as
otherwise
provided
in
this
section
and
in
this
12
subchapter
,
after
June
30,
2020,
an
excise
tax
of
thirty
cents
13
is
imposed
on
each
gallon
of
motor
fuel
used
for
any
purpose
14
for
the
privilege
of
operating
motor
vehicles
in
this
state.
15
3.
An
excise
tax
of
seventeen
cents
is
imposed
on
each
16
gallon
of
E85
gasoline,
subject
to
the
determination
provided
17
in
subsection
4.
18
4.
The
rate
of
the
excise
tax
on
E85
gasoline
imposed
in
19
subsection
3
shall
be
determined
based
on
the
number
of
gallons
20
of
E85
gasoline
that
are
distributed
in
this
state
during
the
21
previous
calendar
year.
The
department
shall
determine
the
22
actual
tax
paid
for
E85
gasoline
for
each
period
beginning
23
January
1
and
ending
December
31.
The
amount
of
the
tax
paid
on
24
E85
gasoline
during
the
past
calendar
year
shall
be
compared
25
to
the
amount
of
tax
on
E85
gasoline
that
would
have
been
paid
26
using
the
tax
rate
for
gasoline
imposed
in
subsection
1
or
27
2
and
a
difference
shall
be
established.
If
this
difference
28
is
equal
to
or
greater
than
twentyfive
thousand
dollars,
the
29
tax
rate
for
E85
gasoline
for
the
period
beginning
July
1
30
following
the
end
of
the
determination
period
shall
be
the
rate
31
in
effect
as
stated
in
subsection
1
or
2.
32
5.
2.
For
the
privilege
of
operating
aircraft
in
this
33
state
,
an
excise
tax
of
eight
cents
per
gallon
is
imposed
on
34
the
use
of
all
aviation
gasoline.
35
4
LSB
2747XC
(6)
88
ns/jh
4/
10
S.F.
_____
6.
3.
a.
For
the
privilege
of
operating
motor
vehicles
or
1
aircraft
in
this
state,
there
is
imposed
an
excise
tax
on
the
2
use
of
special
fuel
in
a
motor
vehicle
or
aircraft.
3
(1)
Except
as
otherwise
provided
in
this
section
and
in
4
this
subchapter
,
for
the
period
ending
June
30,
2015,
and
for
5
the
period
beginning
July
1,
2020,
and
thereafter,
the
rate
6
of
the
excise
tax
rate
on
each
gallon
of
special
fuel
for
7
diesel
engines
of
motor
vehicles
used
for
any
purpose
for
the
8
privilege
of
operating
motor
vehicles
in
this
state
,
other
9
than
biodiesel
blended
fuel
classified
as
B11
or
higher,
is
10
thirtytwo
and
fivetenths
cents
per
gallon.
11
(2)
Except
as
otherwise
provided
in
this
section
and
in
this
12
subchapter
,
for
the
period
beginning
July
1,
2015,
and
ending
13
June
30,
2020,
this
subparagraph
shall
apply
to
the
excise
tax
14
imposed
on
each
gallon
of
special
fuel
for
diesel
engines
of
15
motor
vehicles
biodiesel
blended
fuel
classified
as
B11
or
16
higher
used
for
any
purpose
for
the
privilege
of
operating
17
motor
vehicles
in
this
state.
The
rate
of
the
excise
tax
18
shall
be
based
on
the
number
of
gallons
of
biodiesel
blended
19
fuel
classified
as
B11
or
higher
that
is
distributed
in
this
20
state
as
expressed
as
a
percentage
of
the
number
of
gallons
of
21
special
fuel
for
diesel
engines
of
motor
vehicles
distributed
22
in
this
state,
which
is
referred
to
as
the
distribution
23
percentage.
The
department
shall
determine
the
percentage
24
basis
for
each
determination
period
beginning
January
1
and
25
ending
December
31.
The
rate
for
of
the
excise
tax
shall
apply
26
for
the
period
beginning
July
1
and
ending
June
30
following
27
the
end
of
the
determination
period.
The
rate
for
of
the
28
excise
tax
on
each
gallon
of
biodiesel
blended
fuel
classified
29
as
B11
or
higher
shall
be
as
follows:
30
(a)
If
the
distribution
percentage
is
not
greater
than
fifty
31
percent,
the
rate
shall
be
twentynine
and
fivetenths
cents
32
for
biodiesel
blended
fuel
classified
as
B11
or
higher
and
33
thirtytwo
and
fivetenths
cents
for
special
fuel
for
diesel
34
engines
of
motor
vehicles
other
than
biodiesel
blended
fuel
35
5
LSB
2747XC
(6)
88
ns/jh
5/
10
S.F.
_____
classified
as
B11
or
higher
.
1
(b)
If
the
distribution
percentage
is
greater
than
fifty
2
percent
but
not
greater
than
fiftyfive
percent,
the
rate
3
shall
be
twentynine
and
eighttenths
cents
for
biodiesel
4
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
5
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
6
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
7
or
higher
.
8
(c)
If
the
distribution
percentage
is
greater
than
9
fiftyfive
percent
but
not
greater
than
sixty
percent,
the
rate
10
shall
be
thirty
and
onetenth
cents
for
biodiesel
blended
fuel
11
classified
as
B11
or
higher
and
thirtytwo
and
fivetenths
12
cents
for
special
fuel
for
diesel
engines
of
motor
vehicles
13
other
than
biodiesel
blended
fuel
classified
as
B11
or
higher
.
14
(d)
If
the
distribution
percentage
is
greater
than
sixty
15
percent
but
not
greater
than
sixtyfive
percent,
the
rate
shall
16
be
thirty
and
fourtenths
cents
for
biodiesel
blended
fuel
17
classified
as
B11
or
higher
and
thirtytwo
and
fivetenths
18
cents
for
special
fuel
for
diesel
engines
of
motor
vehicles
19
other
than
biodiesel
blended
fuel
classified
as
B11
or
higher
.
20
(e)
If
the
distribution
percentage
is
greater
than
21
sixtyfive
percent
but
not
greater
than
seventy
percent,
the
22
rate
shall
be
thirty
and
seventenths
cents
for
biodiesel
23
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
24
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
25
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
26
or
higher
.
27
(f)
If
the
distribution
percentage
is
greater
than
seventy
28
percent
but
not
greater
than
seventyfive
percent,
the
rate
29
shall
be
thirtyone
cents
for
biodiesel
blended
fuel
classified
30
as
B11
or
higher
and
thirtytwo
and
fivetenths
cents
for
31
special
fuel
for
diesel
engines
of
motor
vehicles
other
than
32
biodiesel
blended
fuel
classified
as
B11
or
higher
.
33
(g)
If
the
distribution
percentage
is
greater
than
34
seventyfive
percent
but
not
greater
than
eighty
percent,
the
35
6
LSB
2747XC
(6)
88
ns/jh
6/
10
S.F.
_____
rate
shall
be
thirtyone
and
threetenths
cents
for
biodiesel
1
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
2
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
3
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
4
or
higher
.
5
(h)
If
the
distribution
percentage
is
greater
than
eighty
6
percent
but
not
greater
than
eightyfive
percent,
the
rate
7
shall
be
thirtyone
and
sixtenths
cents
for
biodiesel
8
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
9
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
10
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
11
or
higher
.
12
(i)
If
the
distribution
percentage
is
greater
than
13
eightyfive
percent
but
not
greater
than
ninety
percent,
the
14
rate
shall
be
thirtyone
and
ninetenths
cents
for
biodiesel
15
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
16
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
17
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
18
or
higher
.
19
(j)
If
the
distribution
percentage
is
greater
than
ninety
20
percent
but
not
greater
than
ninetyfive
percent,
the
rate
21
shall
be
thirtytwo
and
twotenths
cents
for
biodiesel
22
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
23
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
24
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
25
or
higher
.
26
(k)
If
the
distribution
percentage
is
greater
than
27
ninetyfive
percent,
the
rate
shall
be
thirtytwo
and
28
fivetenths
cents
for
biodiesel
blended
fuel
classified
as
B11
29
or
higher
and
thirtytwo
and
fivetenths
cents
for
special
30
fuel
for
diesel
engines
of
motor
vehicles
other
than
biodiesel
31
blended
fuel
classified
as
B11
or
higher
.
32
(3)
The
rate
of
the
excise
tax
on
special
fuel
for
aircraft
33
is
five
cents
per
gallon.
34
(4)
On
all
other
special
fuel,
unless
otherwise
specified
in
35
7
LSB
2747XC
(6)
88
ns/jh
7/
10
S.F.
_____
this
section
,
the
per
gallon
rate
of
the
excise
tax
is
the
same
1
as
the
motor
fuel
tax
under
subsection
1
.
2
b.
Indelible
dye
meeting
United
States
environmental
3
protection
agency
and
internal
revenue
service
regulations
must
4
be
added
to
fuel
before
or
upon
withdrawal
at
a
terminal
or
5
refinery
rack
for
that
fuel
to
be
exempt
from
tax
and
the
dyed
6
fuel
may
be
used
only
for
an
exempt
purpose.
7
Sec.
2.
Section
452A.31,
subsection
2,
paragraph
a,
8
subparagraph
(1),
Code
2019,
is
amended
by
adding
the
following
9
new
subparagraph
division:
10
NEW
SUBPARAGRAPH
DIVISION
.
(c)
The
total
E15
gasoline
11
gallonage
which
is
the
total
number
of
gallons
of
ethanol
12
blended
gasoline
classified
as
E15
or
higher,
including
E85
13
gasoline.
14
Sec.
3.
Section
452A.31,
subsection
3,
paragraph
a,
Code
15
2019,
is
amended
by
adding
the
following
new
subparagraph:
16
NEW
SUBPARAGRAPH
.
(1A)
The
total
B11
gallonage
which
17
is
the
total
number
of
gallons
of
biodiesel
blended
fuel
18
classified
as
B11
or
higher.
19
Sec.
4.
Section
452A.31,
subsection
4,
paragraph
a,
20
subparagraph
(1),
Code
2019,
is
amended
by
adding
the
following
21
new
subparagraph
division:
22
NEW
SUBPARAGRAPH
DIVISION
.
(c)
The
aggregate
E15
gasoline
23
gallonage
which
is
the
aggregate
total
number
of
gallons
24
of
ethanol
blended
gasoline
classified
as
E15
or
higher,
25
including
E85
gasoline.
26
Sec.
5.
Section
452A.31,
subsection
5,
paragraph
a,
Code
27
2019,
is
amended
by
adding
the
following
new
subparagraph:
28
NEW
SUBPARAGRAPH
.
(1A)
The
aggregate
B11
gallonage
which
29
is
the
aggregate
total
number
of
gallons
of
biodiesel
blended
30
fuel
classified
as
B11
or
higher.
31
EXPLANATION
32
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
33
the
explanation’s
substance
by
the
members
of
the
general
assembly.
34
This
bill
relates
to
the
excise
taxes
on
motor
fuel
and
35
8
LSB
2747XC
(6)
88
ns/jh
8/
10
S.F.
_____
certain
special
fuel.
1
Under
current
law,
until
June
30,
2020,
the
pergallon
2
excise
tax
on
ethanol
blended
gasoline
is
up
to
2
cents
less
3
than
the
pergallon
excise
tax
on
other
motor
fuel,
based
on
4
the
distribution
percentage
of
the
fuels.
After
June
30,
2020,
5
the
pergallon
excise
tax
on
ethanol
blended
gasoline
and
other
6
motor
fuel
is
30
cents.
The
bill
instead
imposes
a
pergallon
7
excise
tax
of
30
cents
on
motor
fuel
other
than
ethanol
blended
8
gasoline
classified
as
E15
or
higher.
The
bill
imposes
a
9
pergallon
excise
tax
on
ethanol
blended
gasoline
classified
as
10
E15
or
higher
that
is
up
to
6
cents
less
than
the
pergallon
11
excise
tax
on
other
motor
fuel,
based
on
the
distribution
12
percentage
of
the
fuels.
If
the
distribution
percentage
is
13
greater
than
95
percent,
the
pergallon
excise
tax
on
motor
14
fuel
other
than
ethanol
blended
gasoline
classified
as
E15
or
15
higher
is
equal
to
the
pergallon
excise
tax
on
ethanol
blended
16
gasoline
classified
as
E15
or
higher.
17
Current
law
provides
for
legislative
review
of
the
fuel
18
distribution
percentage
formulas
at
least
every
six
years,
19
with
the
first
report
due
no
later
than
January
1,
2020.
The
20
bill
instead
provides
for
legislative
review
of
the
fuel
21
distribution
percentage
formulas
at
least
every
five
years,
22
with
the
first
report
due
no
later
than
January
1,
2025.
23
Under
current
law,
the
pergallon
excise
tax
on
E85
24
gasoline
is
up
to
14
cents
less
than
the
pergallon
excise
tax
25
on
other
motor
fuel,
depending
on
the
amount
of
excise
tax
26
paid
on
E85
gasoline
during
the
past
calendar
year
and
the
27
amount
of
the
excise
tax
on
other
motor
fuel.
The
bill
strikes
28
the
provisions
relating
to
the
pergallon
excise
tax
on
E85
29
gasoline.
30
Under
current
law,
until
June
30,
2020,
the
pergallon
31
excise
tax
on
biodiesel
blended
fuel
classified
as
B11
or
32
higher
is
up
to
3
cents
less
than
the
pergallon
excise
tax
33
on
other
special
fuel
for
diesel
engines
of
motor
vehicles,
34
based
on
the
distribution
percentage
of
the
fuels.
After
June
35
9
LSB
2747XC
(6)
88
ns/jh
9/
10
S.F.
_____
30,
2020,
the
pergallon
excise
tax
on
biodiesel
blended
fuel
1
classified
as
B11
or
higher
and
other
special
fuel
for
diesel
2
engines
of
motor
vehicles
is
32.5
cents.
The
bill
strikes
the
3
date
on
which
the
pergallon
excise
tax
on
biodiesel
blended
4
fuel
classified
as
B11
or
higher
and
other
special
fuel
for
5
diesel
engines
of
motor
vehicles
will
both
become
32.5
cents.
6
Therefore,
under
the
bill,
the
pergallon
excise
tax
on
special
7
fuel
for
diesel
engines
of
motor
vehicles
other
than
biodiesel
8
blended
fuel
classified
as
B11
or
higher
is
32.5
cents.
The
9
pergallon
excise
tax
on
biodiesel
blended
fuel
classified
as
10
B11
or
higher
is
up
to
3
cents
less
than
the
pergallon
excise
11
tax
on
other
special
fuel
for
diesel
engines
of
motor
vehicles,
12
based
on
the
distribution
percentage
of
the
fuels.
13
The
bill
creates
reporting
classifications
under
Code
14
section
452A.31
for
ethanol
blended
gasoline
classified
as
15
E15
or
higher
and
biodiesel
blended
fuel
classified
as
B11
16
or
higher
for
purposes
of
gallonage
reports
submitted
to
the
17
department
of
revenue
pursuant
to
Code
section
452A.33.
18
By
operation
of
law,
to
the
extent
the
excise
tax
on
E85
19
gasoline
and
ethanol
blended
gasoline
classified
as
lower
than
20
E15
is
increased
more
than
0.5
cents
per
gallon,
the
inventory
21
tax
set
forth
in
Code
section
452A.85
applies.
22
10
LSB
2747XC
(6)
88
ns/jh
10/
10