Iowa Code — Title X (Revenue)

Iowa Code § 452A.79 — Use of revenue

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .79 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 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.

Last amended: [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 ; 2019 Acts, ch 151, §43, 46 Referred to in §24.14 Fri Dec 12 20:30:06 2025 Iowa Code 2026, Section 452A .79 (26, 0)

Source: official text