Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—261.5(452A) — Licensed metered pumps
261.5(1) Location pumps. a. Criteria. In order for the department to grant a L.P.G, L.N.G, C.N.G, or hydrogen dealer or user license, all pumps designed to fuel motor vehicles at a location must be: (1) Metered, (2) Inspected, (3) Tested for accuracy, (4) Sealed, and (5) Licensed by the department of agriculture and land stewardship. b. Multiple pumps. If there is more than one pump at a location to be licensed, each pump will be assigned a separate pump number, and the licensee will report the gallonage each month with reference to such number. 261.5(2) Temperature correction. a. Each L.P.G. distributor, dealer, or user may elect to measure L.P.G. for the tax purposes either temperature compensated to 60°F, or without temperature compensation. b. If the L.P.G. distributor, dealer, or user elects to measure L.P.G. temperature compensated to 60°F for tax purposes, the L.P.G. distributor, dealer or user must use meters that are of an automatic temperature compensating type that compute gross gallons corrected to 60°F.
Source: official text