312.1 Fund created. 1. There is hereby created, in the state treasury, a road use tax fund. The road use tax fund shall include all of the following: a. All the net proceeds of the registration of motor vehicles under chapter 321. b. All the net proceeds of the motor fuel tax or license fees […]
312.11 Accounts of expenditures. Each city shall keep accounts showing the amount spent on street construction and reconstruction on extensions of rural systems and city streets. The amount spent shall be shown on the annual street report required by section 312.14. [C62, 66, 71, 73, 75, 77, 79, 81, §312.11] 98 Acts, ch 1075, §12 […]
312.12 Program submitted. Repealed by 98 Acts, ch 1080, §11.
312.14 Cities to submit report. Cities in the state which receive allotments of funds from road use tax funds shall prepare and deliver on or before December 1 each year to the department an annual report showing all street receipts and expenditures for the city for the previous fiscal year. The report shall include a […]
312.15 When funds not allocated. 1. Funds shall not be allocated to any city until such city shall have complied with the provisions of sections 312.11 and 312.14. 2. If a city has not complied with the provisions of section 312.14, the treasurer of state shall withhold funds allocated to the city until the city […]
312.16 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Department” means the state department of transportation. 2. “Fiscal year” means the period of twelve months beginning on July 1 and ending on June 30. [C75, 77, 79, 81, §312.16] 89 Acts, ch 293, §15
312.2 Allocations from fund. 1. The treasurer of state shall, on the first day of each month, credit all road use tax funds which have been received by the treasurer, to the primary road fund, the secondary road fund of the counties, the farm-to-market road fund, and the street construction fund of cities in the […]
312.2A Restrictions on use. Moneys credited pursuant to section 312.2, subsection 1, paragraphs “b” and “c”, and section 312.2, subsection 12, paragraph “a”, shall not be used for debt service or to otherwise pay principal and interest on bonds, loans, or other indebtedness issued or incurred on or after February 25, 2015, including refunding, reissuance, […]
312.3 Apportionment to counties and cities. The treasurer of state shall, on the first day of each month: 1. Apportion among the counties the road use tax funds credited to the secondary road fund by using the distribution methodology adopted pursuant to section 312.3C. 2. a. Apportion among the cities of the state, in the […]
312.3A Street research fund. Prior to the allocation to the cities under section 312.3, subsection 2, the department is authorized to set aside each year two hundred thousand dollars from the street construction fund of the cities in a fund to be known as the street research fund. The street research fund shall be used […]
312.3B Iowa county engineers association service bureau support fund. 1. Prior to the allocation to the counties under section 312.3, subsection 1, the department is authorized to set aside each year twenty-five hundredths of one percent from the secondary road fund for deposit in a fund to be known as the Iowa county engineers association […]
312.3C Secondary road fund distribution committee. 1. A secondary road fund distribution committee is established to develop one or more alternative methodologies for distribution of moneys in the secondary road fund and farm-to-market road fund. The committee shall be comprised of representatives appointed by the president of the Iowa county engineers association, the president of […]
312.3D Street construction fund distribution advisory committee. A street construction fund distribution advisory committee is established to consider methodologies for distribution of moneys in the street construction fund of the cities. The committee shall be comprised of representatives appointed by the president of the Iowa section of the American public works association, the president of […]
312.4 Treasurer’s report to the department of transportation. The treasurer of state shall, each month, certify to the department: 1. The amount which the treasurer has received and credited to the road use tax fund from each source of revenue creditable to the said road use tax fund. 2. The amount of the road use […]
312.5 Division of farm-to-market road funds. 1. For the fiscal year ending June 30, 2006, the treasurer of state shall apportion among the counties the road use tax funds credited to the farm-to-market road fund by using the allocation method contained in section 312.5, subsection 1, Code 2005. For subsequent fiscal years, the treasurer of […]
312.6 Limitation on use of funds. Funds received by municipal corporations from the road use tax fund shall be used for any purpose relating to the construction, maintenance, and supervision of the public streets. [C39, §4686.21, 4686.25; C46, §310.21, 310.25; C50, §308A.6; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §312.6] Referred to […]
312.7 Balance maintained in fund. 1. The treasurer of state shall maintain in the road use tax fund in the state treasury, of the funds collected as provided in chapter 321 or as said chapter may be amended, a cash balance sufficient, when added to the cash balance of receipts in the road use tax […]
312.8 Amana colonies. 1. Where a tract of land is owned by a corporation organized under the provisions of chapter 490 with assets of the value of one million dollars or more, and having one or more platted villages located within the territorial limits of said tract of land, all of the territory within the […]
312.9 Fund not for personnel expense. Moneys credited to the road use tax fund shall not be appropriated for the payment of salaries, support, or maintenance of any personnel in the department of public safety. [81 Acts 2d Ex, ch 2, §4]
