Iowa Code
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Section 452A.6A - Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel.

452A.6A Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel.
1. a. A dealer or distributor may blend a conventional blendstock for oxygenate blending, gasoline, or diesel fuel using the appropriate biofuel, or sell unblended or blended gasoline or diesel fuel on any premises in this state.
b. Paragraph “a” does not apply to the extent that the use of the premises is restricted by federal, state, or local law.
2. A refiner, supplier, terminal operator, or terminal owner who in the ordinary course of business sells or transports a conventional blendstock for oxygenate blending, gasoline unblended or blended with a biofuel, or diesel fuel unblended or blended with a biofuel shall not refuse to sell or transport to a distributor or dealer any conventional blendstock for oxygenate blending, unblended gasoline, or unblended diesel fuel that is at the terminal, based on the distributor’s or dealer’s intent to use the conventional blendstock for oxygenate blending or to blend the gasoline or diesel fuel with a biofuel.
3. This section shall not be construed to do any of the following:
a. Prohibit a distributor or dealer from purchasing, selling, or transporting a conventional blendstock for oxygenate blending, gasoline that has not been blended with a biofuel, or diesel fuel that has not been blended with a biofuel.
b. Affect the blender’s license requirements under section 452A.6.
c. Prohibit a dealer or distributor from leaving a terminal with a conventional blendstock for oxygenate blending, gasoline that has not been blended with a biofuel, or diesel fuel that has not been blended with a biofuel.
d. Require a nonrefiner biofuel manufacturer to offer or sell a conventional blendstock for oxygenate blending, gasoline that has not been blended with a biofuel, or diesel fuel that has not been blended with a biofuel.
4. A refiner, supplier, terminal operator, or terminal owner who violates this section is subject to a civil penalty of not more than ten thousand dollars per violation. Each day that a violation continues is deemed a separate offense.
2013 Acts, ch 127, §7; 2014 Acts, ch 1092, §96
Legislative intent regarding use of renewable fuels;
2013 Acts, ch 127, §1

Structure Iowa Code

Iowa Code

Title X - FINANCIAL RESOURCES

Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES

Section 452A.1 - Short title.

Section 452A.2 - Definitions.

Section 452A.3 - Levy of excise tax.

Section 452A.4 - Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license.

Section 452A.5 - Distribution allowance.

Section 452A.6 - Ethanol blended gasoline and other products — blender’s license.

Section 452A.6A - Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel.

Section 452A.7 - Foreign suppliers.

Section 452A.8 - Tax reports — computation and payment of tax — credits.

Section 452A.9 - Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders.

Section 452A.10 - Required records.

Section 452A.12 - Loading and delivery evidence on transportation equipment.

Section 452A.13 - Evidence produced upon request.

Section 452A.15 - Transportation reports — refinery and pipeline and marine terminal reports.

Section 452A.16 - Credit or refund to licensee — fuel used other than in watercraft, aircraft, or motor vehicles — casualty losses.

Section 452A.17 - Refunds.

Section 452A.18 - Refund permit.

Section 452A.19 - Revocation of refund permit.

Section 452A.20 - Posting price and discounts.

Section 452A.21 - Refund — credit.

Section 452A.22 - Tax collected on exempt fuel.

Section 452A.31 - Special terms.

Section 452A.32 - Schedule for averaging ethanol content in E-85 gasoline.

Section 452A.33 - Reporting requirements.

Section 452A.40

Section 452A.41

Section 452A.42

Section 452A.43

Section 452A.44

Section 452A.50 - Short title.

Section 452A.51 - Purpose.

Section 452A.52 - Fuels imported in supply tanks of motor vehicles.

Section 452A.53 - Permit or license.

Section 452A.54 - Fuel tax computation — refund — reporting and payment.

Section 452A.55 - Records.

Section 452A.56 - Interstate motor fuel tax — reciprocity agreements.

Section 452A.57 - Definitions.

Section 452A.58 - Commercial motor vehicles on lease.

Section 452A.59 - Administrative rules.

Section 452A.60 - Forms of report, refund claim, and records.

Section 452A.61 - Timely filing of reports and returns — extension.

Section 452A.62 - Inspection of records.

Section 452A.63 - Information confidential.

Section 452A.64 - Failure to file return — incorrect return.

Section 452A.65 - Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability.

Section 452A.66 - Statutes applicable to motor fuel tax.

Section 452A.67 - Limitation on collection proceedings.

Section 452A.68 - Power of department of revenue or the state department of transportation to cancel licenses.

Section 452A.69 - Hearings before state agency.

Section 452A.70 - Discontinuance of licensed activity — liability for taxes and penalties.

Section 452A.71 - Refund of tax on fuel lost as result of casualty.

Section 452A.72 - Refund for fuel taxes erroneously or illegally collected or paid.

Section 452A.73 - Embezzlement of fuel tax money — penalty.

Section 452A.74 - Unlawful acts — penalty.

Section 452A.74A - Additional penalty and enforcement provisions.

Section 452A.75 - Penalty for false certificate.

Section 452A.76 - Enforcement authority.

Section 452A.77 - Moneys deposited in treasury — refunds — administration.

Section 452A.78 - Other remedies available.

Section 452A.79 - Use of revenue.

Section 452A.79A - Marine fuel tax fund.

Section 452A.80 - Microfilm or photographic copies — originals destroyed.

Section 452A.81 - Agreement for refund of federal tax.

Section 452A.82 - Aviation fuel tax fund.

Section 452A.84 - Transfer to marine fuel tax fund.

Section 452A.85 - Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen.

Section 452A.86 - Method of determining gallonage.