Iowa Code — Title X (Revenue)
Iowa Code § 452A.32 — Schedule for averaging ethanol content in E-85 gasoline
1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .32 452A .32 Schedule for averaging ethanol content in E-85 gasoline. The department shall establish a schedule listing the average amount of ethanol contained in E-85 gasoline as defined in section 214A .1 , for use by a retail dealer in calculating the retail dealer ’s total ethanol gallonage, as provided in section 452A .31 . In establishing the schedule, the department shall assume that a retail dealer begins selling and dispensing E-85 gasoline from a motor fuel pump on the first day of a month and ceases selling and distributing E-85 gasoline on the last day of a month. 2006 Acts, ch 1142, §55
Source: official text