2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 312 - ROAD USE TAX FUND
312.2 - ALLOCATIONS FROM FUND.

        312.2  ALLOCATIONS FROM FUND.
         1.  The treasurer of state shall, on the first day of each month,
      credit all road use tax funds which have been received by the
      treasurer, to the primary road fund, the secondary road fund of the
      counties, the farm-to-market road fund, and the street construction
      fund of cities in the following manner and amounts:
         a.  To the primary road fund, forty-seven and one-half
      percent.
         b.  To the secondary road fund of the counties, twenty-four
      and one-half percent.
         c.  To the farm-to-market road fund, eight percent.
         d.  To the street construction fund of the cities, twenty
      percent.
         2.  The treasurer of state shall before making the allotments in
      subsection 1 credit annually to the highway grade crossing safety
      fund the sum of seven hundred thousand dollars, credit annually from
      the road use tax fund the sum of nine hundred thousand dollars to the
      highway railroad grade crossing surface repair fund, credit monthly
      to the primary road fund the dollars yielded from an allotment of
      sixty-five hundredths of one percent of all road use tax funds for
      the express purpose of carrying out subsection 11 of section 307A.2,
      section 313.4, subsection 2, and section 307.45, and credit annually
      to the primary road fund the sum of five hundred thousand dollars to
      be used for paying expenses incurred by the state department of
      transportation other than expenses incurred for extensions of primary
      roads in cities.  All unobligated funds provided by this subsection,
      except those funds credited to the highway grade crossing safety
      fund, shall at the end of each year revert to the road use tax fund.
      Funds in the highway grade crossing safety fund shall not revert to
      the road use tax fund except to the extent they exceed five hundred
      thousand dollars at the end of any biennium.  The cost of each
      highway railroad grade crossing repair project shall be allocated in
      the following manner:
         a.  Twenty percent of the project cost shall be paid by the
      railroad company.
         b.  Twenty percent of the project cost shall be paid by the
      highway authority having jurisdiction of the road crossing the
      railroad.
         c.  Sixty percent of the project cost shall be paid from the
      highway railroad grade crossing surface repair fund.
         3.  The treasurer of state shall before making the allotments
      provided for in this section credit monthly to the state department
      of transportation funds sufficient in amount to pay the costs of
      purchasing certificate of title and registration forms, and supplies
      and materials and for the cost of prison labor used in manufacturing
      motor vehicle registration plates, decalcomania emblems, and
      validation stickers at the prison industries.
         4.  The treasurer of state, before making the allotments provided
      in this section, shall credit annually to the primary road fund from
      the road use tax fund the sum of seven million one hundred thousand
      dollars.
         5. a.  The treasurer of state, before making any allotments to
      counties under this section, shall reduce the allotment to a county
      for the secondary road fund by the amount by which the total funds
      that the county transferred or provided during the prior fiscal year
      under section 331.429, subsection 1, paragraphs "a", "b",
      "d", and "e", are less than seventy-five percent of the sum
      of the following:
         (1)  From the general fund of the county, the dollar equivalent of
      a tax of sixteen and seven-eighths cents per thousand dollars of
      assessed value on all taxable property in the county.
         (2)  From the rural services fund of the county, the dollar
      equivalent of a tax of three dollars and three-eighths of a cent per
      thousand dollars of assessed value on all taxable property not
      located within the corporate limits of a city in the county.
         b.  Funds remaining in the secondary road fund of the counties
      due to a reduction of allocations to counties for failure to maintain
      a minimum local tax effort shall be reallocated to counties that are
      not reduced under this subsection pursuant to the allocation
      provisions of section 312.3, subsection 1, based upon the needs and
      area of the county.  Information necessary to make allocations under
      this subsection shall be provided by the state department of
      transportation or the director of the department of management upon
      request by the treasurer of state.
         6.  The treasurer of state, before making the allotments provided
      for in this section, shall credit annually to the living roadway
      trust fund created under section 314.21 one hundred fifty thousand
      dollars from the road use tax fund.
         7.  The treasurer of state, before making the other allotments
      provided for in this section, shall credit annually to the primary
      road fund from the road use tax fund the sum of four million four
      hundred thousand dollars and to the farm-to-market road fund from the
      road use tax fund the sum of one million five hundred thousand
      dollars for partial compensation of allowing trucks to operate on the
      roads of this state as provided in section 321.463.
         8.  The treasurer of state, before making the allotments provided
      for in this section, shall credit annually to the living roadway
      trust fund created under section 314.21 one hundred thousand dollars
      from the road use tax fund.
         9.  The treasurer of state, before making the allotments provided
      for in this section, shall credit monthly from the road use tax fund
      to the revitalize Iowa's sound economy fund, created under section
      315.2, the revenue accruing to the road use tax fund in the amount
      equal to the revenues collected under each of the following:
         a.  From the excise tax on motor fuel and special fuel imposed
      under the tax rate of section 452A.3 except aviation gasoline, the
      amount of excise tax collected from one and three-fourths cents per
      gallon.
         b.  From the excise tax on special fuel for diesel engines,
      the amount of excise tax collected from one and three-fourths cents
      per gallon.
         10.  The treasurer of state, before making the allotments provided
      for in this section, shall credit monthly from the road use tax fund
      to the secondary road fund the revenue accruing to the road use tax
      fund in the amount equal to the revenues collected under each of the
      following:
         a.  From the excise tax on motor fuel and special fuel imposed
      under the tax rate of section 452A.3, except aviation gasoline, the
      amount of excise tax collected from one-fourth cent per gallon.
         b.  From the excise tax on special fuel for diesel engines,
      the amount of excise tax collected from one-fourth cent per gallon.
         11.  The treasurer of state, before making the allotments provided
      for in this section, shall credit monthly from the road use tax fund
      to the state department of transportation for county, city, and state
      traffic safety improvement projects an amount equal to one-half of
      one percent of moneys credited to the road use tax fund.
         12. a.  The treasurer of state, before making the allotments
      provided for in this section, for the fiscal year beginning July 1,
      1990, and each succeeding fiscal year, shall credit from the road use
      tax fund two million dollars to the county bridge construction fund,
      which is hereby created.  Moneys credited to the county bridge
      construction fund shall be allocated to counties by the department
      for bridge construction, reconstruction, replacement, or realignment
      based on needs in accordance with rules adopted by the department.
         b.  The treasurer of state, before making the allotments
      provided for in this section, for the fiscal year beginning July 1,
      1990, and each succeeding fiscal year, shall credit from the road use
      tax fund five hundred thousand dollars to the city bridge
      construction fund, which is hereby created.  Moneys credited to the
      city bridge construction fund shall be allocated to cities by the
      department for bridge construction and reconstruction based on needs
      in accordance with rules adopted by the department.
         13.  The treasurer of state, before making the allotments provided
      for in this section, shall credit annually from the road use tax fund
      to the state department of transportation the sum of six hundred
      fifty thousand dollars for the purpose of providing county treasurers
      with automation and telecommunications equipment and support for
      vehicle registration and titling and driver licensing.
      Notwithstanding section 8.33, unobligated funds credited under this
      subsection remaining on June 30 of the fiscal year shall not revert
      but shall remain available for expenditure for purposes of this
      subsection in subsequent fiscal years.
         14.  The treasurer of state, before making the allotments provided
      for in this section, shall credit monthly from the road use tax fund
      to the primary road fund an amount equal to ten percent of the
      revenues collected from the operation of section 321.105A, subsection
      2, to be used for the commercial and industrial highway network.
         15. a.  The treasurer of state, before making the allotments
      provided for in this section, shall credit monthly to the TIME-21
      fund created in section 312A.2, an amount equal to ten dollars from
      each fee for issuance of a certificate of title collected pursuant to
      sections 321.20; 321.20A; 321.23; 321.42; 321.46, other than a title
      issued for a returned vehicle under section 322G.12; section 321.47;
      and section 321.109 and an amount equal to eight dollars from each
      fee collected for issuance of a certificate of title pursuant to
      section 321.46 for a returned vehicle under section 322G.12 and from
      each fee collected for issuance of a salvage certificate of title
      pursuant to section 321.52.
         b.  This subsection is repealed June 30, 2028.
         16. a.  The treasurer of state, before making the allotments
      provided for in this section, shall credit monthly to the TIME-21
      fund created in section 312A.2 the following amounts:
         (1)  One-half of the amount received by the treasurer from trailer
      registration fees pursuant to section 321.123, subsection 1,
      paragraph "a", subparagraph (1).
         (2)  Two-thirds of the amount received by the treasurer from
      trailer registration fees collected pursuant to section 321.123,
      subsection 1, paragraph "a", subparagraph (2).
         (3)  One-third of the amount received by the treasurer from
      trailer registration fees collected pursuant to section 321.123,
      subsection 2.
         b.  This subsection is repealed June 30, 2028.
         17. a.  The treasurer of state, before making the allotments
      provided for in this section, shall credit annually to the TIME-21
      fund created in section 312A.2, the revenue accruing to the road use
      tax fund from annual motor vehicle registration fees for passenger
      cars, multipurpose vehicles, and motor trucks in excess of three
      hundred ninety-two million dollars annually.
         b.  This subsection is repealed June 30, 2028.  

         Seon History: Early Form

         [C50, § 308A.2, 422.62; C54, 58, 62, 66, § 312.2, 422.62; C71, 73,
      § 312.2, 422.69(2); C75, 77, 79, 81, S81, § 312.2; 81 Acts, ch 117, §
      1046] 

         Section History: Recent Form

         83 Acts, ch 123, § 116, 208, 209; 83 Acts, ch 198, § 18, 19, 20;
      84 Acts, ch 1178, § 5; 84 Acts, ch 1305, § 46; 84 Acts, ch 1309, §
      10; 85 Acts, ch 231, § 1; 87 Acts, ch 115, § 47; 87 Acts, ch 206, §
      1; 87 Acts, ch 232, § 19, 20; 88 Acts, ch 1019, § 3, 4; 88 Acts, ch
      1089, § 2; 88 Acts, ch 1134, § 66; 88 Acts, ch 1205, § 1; 88 Acts, ch
      1278, § 28--30; 89 Acts, ch 246, § 1, 2; 89 Acts, ch 293, § 10--13;
      90 Acts, ch 1230, § 5; 90 Acts, ch 1267, § 30; 91 Acts, ch 258, § 43;
      91 Acts, ch 260, § 1223, 1224; 91 Acts, ch 264, § 906; 91 Acts, ch
      268, § 512, 513; 92 Acts, ch 1212, § 28; 92 Acts, ch 1238, § 26; 93
      Acts, ch 131, § 10, 11; 93 Acts, ch 180, § 75; 94 Acts, ch 1023,
      §102; 94 Acts, ch 1107, §50; 96 Acts, ch 1218, §36; 98 Acts, ch 1073,
      §9; 98 Acts, ch 1075, §11; 98 Acts, ch 1212, §6; 99 Acts, ch 114,
      §18; 2001 Acts, ch 180, §5; 2002 Acts, 2nd Ex, ch 1002, § 3, 4; 2003
      Acts, 1st Ex, ch 2, § 162, 205; 2007 Acts, ch 200, §6; 2008 Acts, ch
      1113, §1, 11, 12, 21, 22, 25, 33, 34; 2009 Acts, ch 130, §19, 37;
      2009 Acts, ch 133, §114
         Referred to in § 312A.2, 313.4, 314.21, 327G.30
         Legislative intent that moneys directed to be deposited in road
      use tax fund under § 312.1 not be used for loans, grants, or other
      financial assistance for passenger rail service; 2000 Acts, ch 1168,
      §4