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Iowa Code § 452A.79

Use of revenue

Iowa · Iowa Code Chapter 452A — Motor Fuel, Special Fuel, and Electric Fuel Taxes · Status: effective

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Iowa Code § 452A.79, Use of revenue, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2249199
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Except as provided in sections 452A.79A, 452A.82, and 452A.84, the net proceeds of the excise tax on diesel special fuel, the excise tax on motor fuel and other special fuel, the excise tax on electric fuel, and penalties collected under the provision of this chapter, shall be credited to the road use tax fund.