Iowa Admin. Code r. 701-261.10
Current through Regsiter Vol. 46, No. 26, June 12, 2024
If a person is operating as an L.P.G. dealer's or user's licensee and also makes bulk sales for nonhighway use, there must be separate storage for bulk sales and sales for highway. If any amount of L.P.G. in a storage facility is to be used directly from that storage for highway purposes or if the storage is connected to a device which is designed in such a way as to be able to fuel motor vehicles, all fuel dispensed from the storage shall be dispensed through licensed metered pumps. Tax will be paid on the fuel dispensed which is not exempt as evidenced by exemption certificates.
This rule is intended to implement Iowa Code section 452A.8.
Iowa Admin. Code r. 701-261.10