Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas › Rule 701-261.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
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
				  701-67.1 (452A) shall govern the
				  rules in this chapter where applicable.
This rule is intended to implement Iowa Code chapter
				  452A.