Iowa Code § 437B.19
Deposit of tax proceeds
Iowa · Iowa Code Chapter 437B — Taxes on Rate-Regulated Water Utilities · Status: effective
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- Iowa Code § 437B.19, Deposit of tax proceeds, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248501
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Full text
All revenues received from imposition of the statewide property tax shall be deposited in the general fund of the state. Fifty percent of the revenues shall be available, as appropriated by the general assembly, to the department of management for salaries, support, services, and equipment to administer the replacement tax. The balance of the revenues shall be available, as appropriated by the general assembly, to the department of revenue for salaries, support, services, and equipment to administer and enforce the replacement tax and the statewide property tax.