2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 312 - ROAD USE TAX FUND
312.1 - FUND CREATED.

        312.1  FUND CREATED.
         1.  There is hereby created, in the state treasury, a road use tax
      fund.  The road use tax fund shall include all of the following:
         a.  All the net proceeds of the registration of motor vehicles
      under chapter 321.
         b.  All the net proceeds of the motor fuel tax or license fees
      under chapter 452A.
         c.  Revenue derived from the excise tax imposed upon the
      rental of automobiles, under chapter 423C, to the extent provided by
      section 321.145, subsection 2.
         d.  Revenue derived from the use tax collected under section
      423.26, to the extent provided under section 321.145, subsection 2.
         e.  Any other funds which may by law be credited to the road
      use tax fund.
         2.  Notwithstanding section 12C.7, subsection 2, interest or
      earnings on investments or time deposits of the moneys in the road
      use tax fund and the funds to which moneys from the road use tax fund
      are credited shall be credited to the road use tax fund.  

         Section History: Early Form

         [C50, § 308A.1; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 312.1;
      82 Acts, ch 1100, § 17] 

         Section History: Recent Form

         88 Acts, ch 1019, § 2; 89 Acts, ch 293, § 9; 90 Acts, ch 1235, §
      7; 92 Acts, ch 1006, § 1; 92 Acts, 2nd Ex, ch 1001, § 203; 2003 Acts,
      1st Ex, ch 2, §161, 205; 2006 Acts, ch 1142, § 83; 2008 Acts, ch
      1113, §32
         Referred to in § 15E.208, 424.7
         See § 321.145, 423.43