Instruction For Retailers Motor Fuel Gallons Annual Report - 2014 Page 2
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13Introduction
In 2006 the Iowa General Assembly enacted H.F. 2754, an act pertaining to the
regulation of renewable fuels and energy and providing incentives for the installation of
biofuels infrastructure and the promotion of biofuels sales. This legislation established a
goal that 25% of all petroleum used in the formulation of gasoline be replaced by
biofuels by the year 2020.
To measure the State’s progress toward achieving this goal, new reporting
requirements for motor fuel retailers, administered by the Department of Revenue, were
established (Iowa Code section 452A.33). In consultation with the Renewable Fuels
Infrastructure Board, motor fuel retailers, and other interested parties, the Department
established an annual reporting requirement by administrative rule (701-67.27).
st
Annual reports are due to the Department by January 31
for each subsequent year.
However, because there are no penalties imposed for not filing a report, the information
provided in this report does not reflect all retail motor fuel sales in the state. Motor fuel
retailers filed the first annual report for sales made during calendar year 2007.
Reporting Requirements
Motor fuel retailers shall file either a paper form or an electronic file with annual motor
fuel sales by location. The Retailers Motor Fuel Gallons Annual Report requires retailers
to provide information on retail gallons sold for the following fuel types:
Gasoline (non-ethanol blend)
Ethanol E10 blend (10 to 14% ethanol)
Ethanol E15/E20 blend (15 to 69% ethanol)
Ethanol E85 blend (70 to 85% ethanol)
Clear diesel (all blends)
Dyed diesel (all blends)
The distinction between clear diesel and dyed diesel reflects whether the fuel is subject
to State and federal road taxes. Dyed diesel fuel is not subject to road taxes and is sold
for use in farm, construction, and other types of equipment that do not travel under their
own power on public roads, except for short distances such as between farm fields.
For biodiesel additional detailed information is required for the sales of the following fuel
blends:
Clear B2 (2% biodiesel)
Clear B5 (5% biodiesel)
Clear B10 (10% biodiesel)
Clear B20 (20% biodiesel)
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