Iowa Admin. Code r. 701-261.1
For the purpose of this chapter, the following definitions shall govern:
"C.N.G." shall mean compressed natural gas.
"Department" means the department of revenue.
"Director" means the director of the Iowa department of revenue or the director's authorized representative.
"Distributor" means any person who sells compressed natural gas or liquefied petroleum gas in bulk for highway use.
"Gallon," with respect to compressed natural gas, means a gasoline gallon equivalent. A gasoline equivalent of compressed natural gas is five and sixty-six hundreths pounds or one hundred twenty-six and sixty-seven hundreths cubic feet measured at a base temperature of 60 degrees Fahrenheit and a pressure of fourteen and seventy-three hundreths pounds per square inch absolute. "Gallon," with respect to liquefied natural gas, means a diesel gallon equivalent. A diesel gallon equivalent of liquefied natural gas is six and six hundreths pounds.
"Invoiced gallons" means gross gallons as shown on the bill of lading or invoice. A temperature-adjusted method may be used as it applies to liquefied petroleum gas.
"Licensed compressed natural gas, liquefied natural gas, and liquefied petroleum gas dealer" means a person in the business of handling untaxed compressed natural gas, liquefied natural gas, or liquefied petroleum gas who delivers any part of the fuel into a fuel supply tank of any motor vehicle.
"Licensed compressed natural gas, liquefied natural gas, and liquefied petroleum gas user" means a person licensed by the department who dispenses compressed natural gas, liquefied natural gas, or liquefied petroleum gas, upon which the special fuel tax has not been previously paid, for highway use from fuel sources owned and controlled by the person into the fuel supply tank of a motor vehicle, or commercial vehicle owned or controlled by the person.
"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.8(2)"e."
"Licensed metered storage or metered storage" shall mean storage facilities which are fixed with "licensed metered pumps."
"L.N.G." shall mean liquefied natural gas.
"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 liquefied petroleum gas, liquefied natural gas, or compressed natural gas.
"Use" means the receipt, delivery, or placing of liquefied petroleum gas by a licensed liquefied petroleum gas user into a fuel supply tank of a motor vehicle while the vehicle is in the state, except that with respect to natural gas used as a special fuel, "use" means the receipt, delivery, or placing of the natural gas into equipment for compressing the gas for subsequent delivery into the fuel supply tank of a motor vehicle.
In addition to the preceding definitions, applicable definitions contained in Iowa Code section 452A.2 and rule 701-259.1 (452A) shall govern the rules in this chapter where applicable.
This rule is intended to implement Iowa Code chapter 452A.
Iowa Admin. Code r. 701-261.1
ARC 1805C, IAB 1/7/15, effective 2/11/15; ARC 6508C, IAB 9/7/22, effective 10/12/22; Editorial change: IAC Supplement 10/18/23