1. a. A motor fuel or special fuel supplier, restrictive supplier, importer, exporter, blender, dealer, user, common carrier, contract carrier, terminal, or nonterminal storage facility shall maintain, for a period of three years, records of all transactions by which the supplier, restrictive supplier, or importer withdraws from a terminal or a nonterminal storage facility within this state or imports into this state motor fuel or undyed special fuel together with invoices, bills of lading, and other pertinent records and papers as required by the department.

 b. If in the normal conduct of a supplier’s, restrictive supplier’s, importer’s, exporter’s, blender’s, dealer’s, user’s, common carrier’s, contract carrier‘s, terminal’s, or nonterminal storage facility’s business the records are maintained and kept at an office outside this state, the records shall be made available for audit and examination by the department at the office outside this state, but the audit and examination shall be without expense to this state.

Terms Used In Iowa Code 452A.10

  • Blender: means a person who owns and blends ethanol with gasoline to produce ethanol blended gasoline and blends the product at a nonterminal location. See Iowa Code 452A.2
  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
  • Contract: A legal written agreement that becomes binding when signed.
  • contract carrier: means a person involved in the movement of motor fuel or special fuel from the terminal or movement of the motor fuel or special fuel imported into this state, who is not an owner of the motor fuel or special fuel. See Iowa Code 452A.2
  • Dealer: means a person, other than a distributor, who engages in the business of selling or distributing motor fuel or special fuel to the end user in this state. See Iowa Code 452A.2
  • Department: means the department of revenue. See Iowa Code 452A.2
  • Distributor: means any and each of the following:
     a. See Iowa Code 453A.42
  • Distributor: means a person who acquires tax paid motor fuel or special fuel from a supplier, restrictive supplier or importer, or another distributor for subsequent sale at wholesale and distribution by tank cars or tank trucks or both. See Iowa Code 452A.2
  • Exporter: means a person or other entity who acquires fuel in this state for export to another state. See Iowa Code 452A.2
  • Importer: means a person who imports motor fuel or undyed special fuel in bulk or transport load into the state by truck, rail, or barge. See Iowa Code 452A.2
  • Motor fuel: means motor fuel as defined in section 214A. See Iowa Code 452A.2
  • Nonterminal storage facility: includes a facility that manufactures products such as ethanol as defined in section 214A. See Iowa Code 452A.2
  • Restrictive supplier: means a person who imports motor fuel or undyed special fuel into this state in tank wagons or in small tanks not otherwise licensed as an importer. See Iowa Code 452A.2
  • Special fuel: means fuel oils and all combustible gases and liquids suitable for the generation of power for propulsion of motor vehicles or turbine-powered aircraft, and includes any substance used for that purpose, except that it does not include motor fuel. See Iowa Code 452A.2
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Iowa Code 453A.42
  • Supplier: includes a person who does not meet the jurisdictional connection to this state but voluntarily agrees to act as a supplier for purposes of collecting and reporting the motor fuel or special fuel tax. See Iowa Code 452A.2
  • Terminal: means a motor fuel or special fuel storage and distribution facility that is supplied by a pipeline or a marine vessel and from which the fuel may be removed at a rack. See Iowa Code 452A.2
 2. Each distributor handling motor fuel or special fuel in this state shall maintain for a period of three years records of all motor fuel or undyed special fuel purchased or otherwise acquired by the distributor, together with delivery tickets, invoices, and bills of lading, and any other records required by the department.
 3. The department, after an audit and examination of records required to be maintained under this section, may authorize their disposal upon the written request of the supplier, restrictive supplier, importer, exporter, blender, dealer, user, carrier, terminal, nonterminal storage facility, or distributor.
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