Iowa Code 452A.79 – Use of revenue
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Terms Used In Iowa Code 452A.79
- diesel: means diesel fuel as defined in section 214A. See Iowa Code 452A.2
- Motor fuel: means motor fuel as defined in section 214A. See Iowa Code 452A.2
- road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
- Special fuel: means fuel oils and all combustible gases and liquids suitable for the generation of power for propulsion of motor vehicles or turbine-powered aircraft, and includes any substance used for that purpose, except that it does not include motor fuel. See Iowa Code 452A.2
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.