Iowa Code § 452A.5 — Distribution allowance

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .5 452A .5 Distribution allowance. 1. A supplier shall retain a distribution allowance of not more than one and six-tenths percent of all gallons of motor fuel and a distribution allowance of not more than seven -tenths percent of all gallons of undyed special fuel removed from the terminal during the reporting period for purposes of tax computation under section 452A .8 . 2. The distribution allowance shall be prorated between the supplier and the distributor or dealer as follows: a. Motor fuel: four -tenths percent retained by the supplier , one and two -tenths percent to the distributor . b. Undyed special fuel: thirty -five hundredths percent retained by the supplier , thirty -five hundredths percent to the distributor or dealer purchasing directly from a supplier . 3. Gallons exported outside of the state shall not be included in the calculation of the distribution.