452A.31 - SPECIAL TERMS.

        452A.31  SPECIAL TERMS.         For purposes of this division, all of the following shall apply:         1.  A determination period is any twelve-month period beginning on      January 1 and ending on December 31.         2. a.  A retail dealer's total gasoline gallonage is the total      number of gallons of gasoline which the retail dealer sells and      dispenses from all motor fuel pumps operated by the retail dealer in      this state during a twelve-month period beginning January 1 and      ending December 31.  The retail dealer's total gasoline gallonage is      divided into the following classifications:         (1)  The total ethanol blended gasoline gallonage which is the      retail dealer's total number of gallons of ethanol blended gasoline      and which includes all of the following subclassifications:         (a)  The total E-xx gasoline gallonage which is the total number      of gallons of ethanol blended gasoline other than E-85 gasoline.         (b)  The total E-85 gasoline gallonage which is the total number      of gallons of E-85 gasoline.         (2)  The total nonblended gasoline gallonage which is the total      number of gallons of nonblended ethanol gasoline.         b.  A retail dealer's total ethanol gallonage is the total      number of gallons of ethanol which is a component of ethanol blended      gasoline which the retail dealer sells and dispenses from motor fuel      pumps as provided in paragraph "a" during a twelve-month period      beginning January 1 and ending December 31.         3. a.  A retail dealer's total diesel fuel gallonage is the      total number of gallons of diesel fuel which the retail dealer sells      and dispenses from all motor fuel pumps operated by the retail dealer      in this state during a twelve-month period beginning January 1 and      ending December 31.  The retail dealer's total diesel fuel gallonage      is divided into the following classifications:         (1)  The total biodiesel blended fuel gallonage which is the      retail dealer's total number of gallons of biodiesel blended fuel.         (2)  The total nonblended diesel fuel gallonage which is the total      number of gallons of diesel fuel which is not biodiesel or biodiesel      blended fuel.         b.  A retail dealer's total biodiesel gallonage is the total      number of gallons of biodiesel which may or may not be a component of      biodiesel blended fuel, and which the retail dealer sells and      dispenses from motor fuel pumps as provided in paragraph "a"      during a twelve-month period beginning January 1 and ending December      31.         4. a.  The aggregate gasoline gallonage is the total number of      gallons of gasoline which all retail dealers sell and dispense from      all motor fuel pumps operated by the retail dealers in this state      during a twelve-month period beginning January 1 and ending December      31.  The aggregate gasoline gallonage is divided into the following      classifications:         (1)  The aggregate ethanol blended gasoline gallonage which is the      aggregate total number of gallons of ethanol blended gasoline and      which includes all of the following subclassifications:         (a)  The aggregate E-xx gasoline gallonage which is the aggregate      total number of gallons of ethanol blended gasoline other than E-85      gasoline.         (b)  The aggregate E-85 gasoline gallonage which is the aggregate      total number of gallons of E-85 gasoline.         (2)  The aggregate nonblended gasoline gallonage, which is the      aggregate number of gallons of nonblended ethanol gasoline.         b.  The aggregate ethanol gallonage is the total number of      gallons of ethanol which is a component of ethanol blended gasoline      which all retail dealers sell and dispense from motor fuel pumps as      provided in paragraph "a" during a twelve-month period beginning      January 1 and ending December 31.         5. a.  The aggregate diesel fuel gallonage is the total number      of gallons of diesel fuel which all retail dealers sell and dispense      from all motor fuel pumps operated by the retail dealers in this      state during a twelve-month period beginning January 1 and ending      December 31.  The aggregate diesel fuel gallonage is divided into the      following classifications:         (1)  The aggregate biodiesel blended fuel gallonage which is the      aggregate number of gallons of biodiesel blended fuel.         (2)  The aggregate nonblended diesel fuel gallonage which is the      aggregate number of gallons of diesel fuel which is not biodiesel or      biodiesel blended fuel.         b.  The aggregate biodiesel gallonage is the total number of      gallons of biodiesel which may or may not be a component of biodiesel      blended fuel, and which all retail dealers sell and dispense from      motor fuel pumps as provided in paragraph "a" during a      twelve-month period beginning January 1 and ending December 31.         6. a.  The aggregate ethanol distribution percentage is the      aggregate ethanol gallonage expressed as a percentage of the      aggregate gasoline gallonage calculated for a twelve-month period      beginning January 1 and ending December 31.         b.  The aggregate per gallon distribution percentage is the      aggregate ethanol blended gasoline gallonage expressed as a      percentage of the aggregate gasoline gallonage calculated for a      twelve-month period beginning January 1 and ending December 31.         7. a.  The aggregate biodiesel distribution percentage is the      aggregate biodiesel gallonage expressed as a percentage of the      aggregate diesel fuel gallonage calculated for a twelve-month period      beginning January 1 and ending December 31.         b.  The aggregate per gallon distribution percentage is the      aggregate biodiesel blended fuel gallonage expressed as a percentage      of the aggregate diesel fuel gallonage calculated for a twelve-month      period beginning January 1 and ending December 31.         8.  The aggregate biofuel distribution percentage is the sum of      the aggregate ethanol gallonage plus the aggregate biodiesel      gallonage expressed as a percentage of the sum of the aggregate      gasoline gallonage plus the aggregate diesel fuel gallonage      calculated for a twelve-month period beginning January 1 and ending      December 31.  
         Section History: Recent Form
         2006 Acts, ch 1142, §54; 2007 Acts, ch 22, §78         Referred to in § 422.11N, 422.11O, 452A.32, 452A.33