Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—260.13(452A) — Terminal withdrawals—meters
Any refinery or terminal within this state must be fixed with meters that totalize the gross gallons withdrawn. All bills of lading or manifests must show the gross gallons withdrawn. A temperature-adjusted or other method shall not be used except as it applies to liquefied petroleum gas and the sale or exchange of petroleum products between petroleum refiners. All fuel withdrawn from a refinery or terminal within this state must pass through these meters.
Source: official text