Terms Used In Iowa Code > Chapter 452A - Motor Fuel and Special Fuel Taxes

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Aviation gasoline: means any gasoline which is capable of being used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. See Iowa Code 452A.2
• Biodiesel: means the same as defined in section 214A. See Iowa Code 452A.2
• Biodiesel blended fuel: means the same as defined in section 214A. See Iowa Code 452A.2
• Biofuel: means the same as defined in section 214A. See Iowa Code 452A.2
• 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
• clerk: means clerk of the court in which the action or proceeding is brought or is pending; and the words "clerk's office" mean the office of that clerk. See Iowa Code 4.1
• Consumer: means any person who has title to or possession of tobacco products in storage, for use or other consumption 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
• Conventional blendstock for oxygenate blending: means one or more motor fuel components intended for blending with an oxygenate or oxygenates to produce gasoline. See Iowa Code 452A.2
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• 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
• Denatured ethanol: means ethanol that is to be blended with gasoline, has been derived from cereal grains, complies with ASTM (American society for testing and materials) international designation D-4806-95b, and may be denatured only as specified in Code of Federal Regulations, Titles 20, 21, and 27. See Iowa Code 452A.2
• Department: means the department of revenue. See Iowa Code 452A.2
• diesel: means diesel fuel as defined in section 214A. See Iowa Code 452A.2
• Director: means the director of revenue. See Iowa Code 452A.2
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• 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
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Eligible purchaser: means a distributor of motor fuel or special fuel or an end user of special fuel who has purchased a minimum of two hundred forty thousand gallons of special fuel each year in the preceding two years. See Iowa Code 452A.2
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Ethanol: means the same as defined in section 214A. See Iowa Code 452A.2
• Ethanol blended gasoline: means the same as defined in section 214A. See Iowa Code 452A.2
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Export: means delivery across the boundaries of this state by or for the seller or purchaser from a place of origin in this state. 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
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
• Gasoline: means the same as defined in section 214A. See Iowa Code 452A.2
• Import: means delivery across the boundaries of this state by or for the seller or purchaser from a place of origin outside this 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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Licensee: means a person holding an uncanceled supplier's, restrictive supplier's, importer's, exporter's, dealer's, user's, or blender's license issued by the department under this subchapter or any prior motor fuel tax law or any other person who possesses fuel for which the tax has not been paid. See Iowa Code 452A.2
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Manufacturer: means a person who manufactures and sells tobacco products. See Iowa Code 453A.42
• month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
• Motor fuel: means motor fuel as defined in section 214A. See Iowa Code 452A.2
• Naphthas and solvents: shall mean and include those liquids which come within the distillation specifications for motor fuel set out under subsection 29, paragraph "a" subparagraph (2), but which are designed and sold for exclusive use other than as a fuel for propelling motor vehicles. 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
• Owner: means any of the following:
   a. See Iowa Code 425A.2
• Partner: means a person that holds an interest, directly or indirectly, in a partnership or pass-through entity. See Iowa Code 422.25A
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Partnership: means an entity subject to taxation under subchapter K of the Internal Revenue Code and the regulations thereunder and includes but is not limited to a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on and which is not, within the meaning of this chapter, a trust, estate, or corporation. See Iowa Code 422.25A
• Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
• personal property: include money, goods, chattels, evidences of debt, and things in action. See Iowa Code 4.1
• Personal property: All property that is not real property.
• Place of business: means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine; or for a business within or without the state that conducts delivery sales, any place where alternative nicotine products or vapor products are sold or where alternative nicotine products or vapor products are kept for the purpose of sale, including delivery sales. See Iowa Code 453A.42
• property: includes personal and real property. See Iowa Code 4.1
• Refiner: means a person engaged in the refining of crude oil to produce motor fuel or special fuel, and includes any affiliate of such person. See Iowa Code 452A.2
• Regional transit system: means regional transit system as defined in section 452A. See Iowa Code 452A.2
• Renewable fuel: means the same 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
• Retail dealer: means the same as defined in section 214A. See Iowa Code 452A.2
• Retailer: means any person engaged in the business of selling tobacco, tobacco products, alternative nicotine products, or vapor products to ultimate consumers. See Iowa Code 453A.42
• road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
• Rule: includes "regulation". See Iowa Code 4.1
• Sale: means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. See Iowa Code 453A.42
• 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
• Subpoena: A command to a witness to appear and give testimony.
• 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
• Terminal operator: means the person who by ownership or contractual agreement is charged with the responsibility for, or physical control over, and operation of a terminal. See Iowa Code 452A.2
• Terminal owner: means a person who holds a legal interest or equitable interest in a terminal. See Iowa Code 452A.2
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• United States: includes all the states. See Iowa Code 4.1
• Urban transit system: means Iowa urban transit system as defined in section 452A. See Iowa Code 452A.2
• use: means the receipt, delivery, or placing of the natural gas into equipment for compressing the gas for subsequent delivery into the fuel supply tank of a motor vehicle while the vehicle is in the state. See Iowa Code 452A.2
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• year: means twelve consecutive months. See Iowa Code 4.1