Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—273.4(15J) — Reinvestment project fund
State sales tax revenue and state hotel and motel tax revenue will be remitted by the department and deposited into reinvestment project funds as described in Iowa Code section 15J.7. Moneys deposited in the fund shall only be used to fund projects as described in Iowa Code section 15J.7(1) and not those projects described in Iowa Code section 15J.7(4).
Source: official text