Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—261.1(452A) — Definitions and applicability
261.1(1) For the purpose of this chapter, terms have the same meaning as provided in Iowa Code sections 452A.2 and 452A.57 and rule 701—259.1(452A). Additionally, the following definitions apply: “C.N.G.” means compressed natural gas. “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 metered pumps or metered pumps” means pumps that have been metered, inspected, tested for accuracy, sealed and licensed by the state department of agriculture pursuant to Iowa Code section 452A.8(2). “Licensed metered storage or metered storage” means storage facilities containing “licensed metered pumps.” “L.N.G.” means liquefied natural gas. “L.P .G.” means liquefied petroleum gas. “Owner” means and includes the owner or the employees, agents, or persons under the control of the owner. “Special fuel” means liquefied petroleum gas, liquefied natural gas, compressed natural gas, or hydrogen. 261.1(2) Applicability of other rules. All rules in 701—Chapters 259 and 260 apply if not specifically stated in this chapter.
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