IOWA STATUTES AND CODES
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. Section History: Early Form [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] Section History: Recent Form 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 See § 24.14