Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—261.13(452A) — Notice of meter seal breakage
261.13(1) Notice. The department must be notified within 24 hours when the seal of any sealed meter is broken. The reason for the breakage does not affect this notification requirement. 261.13(2) Content of notice. Notice must contain but is not limited to the following information: Revenue a. The name, address, and license number of the person who controls the meter. b. The meter number. c. The type of fuel pumped through the meter. d. The date of seal breakage. e. The name and address of the person(s) responsible for the seal breakage, if known. f. The reason for seal breakage. g. The meter reading before seal breakage. h. The meter reading after the meter is resealed. i. The signature of the person who controls the meter. 261.13(3) Reports. a. For reporting purposes, the meter is be considered two meters, one before the seal breakage and one after. The return must note the seal breakage. b. Meter readings. (1) The meter readings of the meter before the seal breakage must be reported by meter number as usual. (2) The meter readings after the meter was resealed must be reported by using the meter number plus the letter “A.” (3) The two readings must appear on the same return schedule.
Source: official text