Iowa § 452A.5 - 452A.5 Distribution allowance.
Full text of Iowa Iowa Code § 452A.5 — 452A.5 Distribution allowance., with citation guidance and answers to common questions.
§ 452A.5. 452A.5 Distribution allowance.
1. A supplier shall retain a distribution allowance of not more than one and six-tenths percent of all gallons of motor fuel and a distribution allowance of not more than seven-tenths percent of all gallons of undyed special fuel removed from the terminal during the reporting period for purposes of tax computation under section 452A.8. 2. The distribution allowance shall be prorated between the supplier and the distributor or dealer as follows: a. Motor fuel: four-tenths percent retained by the supplier, one and two-tenths percent to the distributor. b. Undyed special fuel: thirty-five hundredths percent retained by the supplier, thirty-five hundredths percent to the distributor or dealer purchasing directly from a supplier. 3. Gallons exported outside of the state shall not be included in the calculation of the distribution. [C27, 31, §5093-a3, -a4; C39, §5093.04, 5093.05; C46, 50, 54, §324.4, 324.6; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.5] C93, §452A.5 95 Acts, ch 155, §16, 44; 96 Acts, ch 1066, §3, 21; 2012 Acts, ch 1023, §52 Fri Dec 12 20:29:27 2025 Iowa Code 2026, Section 452A.5 (21, 0)
Frequently Asked Questions About Iowa § 452A.5
What does Iowa Code § 452A.5 cover?
Section 452A.5 ("452A.5 Distribution allowance.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 452A.5?
A common citation format is "Iowa Code § 452A.5" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 452A.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.