2021 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Section 452A.79 - Use of revenue.
452A.79 Use of revenue.
Except as provided in sections 452A.79A, 452A.82, and 452A.84, the net proceeds of the excise tax on the diesel special fuel and the excise tax on motor fuel and other special fuel, and penalties collected under the provision of this chapter, shall be credited to the road use tax fund.
[C27, 31, §4755-b38, 5093-a9; C35, §5093-f35; C39, §5093.35; C46, 50, 54, §324.63; C58, 62, 66, §324.78; C71, 73, 75, 77, 79, 81, §324.79]
88 Acts, ch 1134, §69, 70; 91 Acts, ch 260, §1227
C93, §452A.79
93 Acts, ch 131, §17; 94 Acts, ch 1107, §68, 69; 98 Acts, ch 1219, §18; 99 Acts, ch 204, §37; 2005 Acts, ch 178, §12; 2006 Acts, ch 1179, §59, 66
Referred to in §24.14
For future amendment to this section, effective July 1, 2023, see 2019 Acts, ch 151, §43, 46