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
following manner and amounts:
a. To the primary road fund, forty-seven and one-half percent.
b. To the secondary road fund of the counties, twenty-four and one-half percent.
c. To the farm-to-market road fund, eight percent.
d. To the street construction fund of the cities, twenty percent.
2. Thetreasurerofstateshallbeforemakingtheallotmentsinsubsection1creditannually
to the highway grade crossing safety fund the sum of seven hundred thousand dollars, credit
annually from the road use tax fund the sum of nine hundred thousand dollars to the highway
railroad grade crossing surface repair fund, credit monthly to the primary road fund the
dollars yielded from an allotment of sixty-five hundredths of one percent of all road use tax
funds for the express purpose of carrying out section 307.24, subsection 5, section 313.4,
subsection 2, and section 307.45, and credit annually to the primary road fund the sum of five
hundred thousand dollars to be used for paying expenses incurred by the state department
of transportation other than expenses incurred for extensions of primary roads in cities. All
unobligated funds provided by this subsection, except those funds credited to the highway
grade crossing safety fund, shall at the end of each year revert to the road use tax fund. Funds
in the highway grade crossing safety fund shall not revert to the road use tax fund except to
the extent they exceed five hundred thousand dollars at the end of any biennium. The cost
of each highway railroad grade crossing repair project shall be allocated in the following
manner:
a. Twenty percent of the project cost shall be paid by the railroad company.
b. Twenty percent of the project cost shall be paid by the highway authority having
jurisdiction of the road crossing the railroad.
c. Sixty percent of the project cost shall be paid from the highway railroad grade crossing
surface repair fund.
3. The treasurer of state shall before making the allotments provided for in this section
credit monthly to the state department of transportation funds sufficient in amount to pay
the costs of purchasing certificate of title and registration forms, and supplies and materials
and for the cost of prison labor used in manufacturing motor vehicle registration plates,
decalcomania emblems, and validation stickers at the prison industries.
4. Thetreasurerofstate,beforemakingtheallotmentsprovidedinthissection,shallcredit
annually to the primary road fund from the road use tax fund the sum of seven million one
hundred thousand dollars.
5. a. The treasurer of state, before making any allotments to counties under this section,
shallreducetheallotmenttoacountyforthesecondaryroadfundbytheamountbywhichthe
total funds that the county transferred or provided during the prior fiscal year under section
331.429, subsection 1, paragraphs “a”, “b”, “d”, and “e”, are less than seventy-five percent of
the sum of the following:
(1) From the general fund of the county, the dollar equivalent of a tax of sixteen and
seven-eighths cents per thousand dollars of assessed value on all taxable property in the
county.
(2) Fromtheruralservicesfundofthecounty,thedollarequivalentofataxofthreedollars
and three-eighths of a cent per thousand dollars of assessed value on all taxable property not
located within the corporate limits of a city in the county.
b. Funds remaining in the secondary road fund of the counties due to a reduction
of allocations to counties for failure to maintain a minimum local tax effort shall be
reallocated to counties that are not reduced under this subsection pursuant to the allocation
provisions of section 312.3, subsection 1, based upon the needs and area of the county.
Information necessary to make allocations under this subsection shall be provided by the
state department of transportation or the director of the department of management upon
request by the treasurer of state.
6. The treasurer of state, before making the allotments provided for in this section, shall
credit annually to the living roadway trust fund created under section 314.21 one hundred
fifty thousand dollars from the road use tax fund.
7. The treasurer of state, before making the other allotments provided for in this section,
shall credit annually to the primary road fund from the road use tax fund the sum of four
million four hundred thousand dollars and to the farm-to-market road fund from the road
use tax fund the sum of one million five hundred thousand dollars for partial compensation
of allowing trucks to operate on the roads of this state as provided in section 321.463.
8. The treasurer of state, before making the allotments provided for in this section, shall
credit annually to the living roadway trust fund created under section 314.21 one hundred
thousand dollars from the road use tax fund.
9. The treasurer of state, before making the allotments provided for in this section, shall
credit monthly from the road use tax fund to the revitalize Iowa’s sound economy fund,
created under section 315.2, the revenue accruing to the road use tax fund in the amount
equal to the revenues collected under each of the following:
a. From the excise tax on motor fuel and special fuel imposed under the tax rate of
section 452A.3 except aviation gasoline, the amount of excise tax collected from one and
three-fourths cents per gallon.
b. Fromtheexcisetaxonspecialfuelfordieselengines, theamountofexcisetaxcollected
from one and three-fourths cents per gallon.
c. From the excise tax on electric fuel imposed under the tax rate of section 452A.41, the
amount of excise tax collected from fifteen hundredths of one cent per kilowatt hour.
10. The treasurer of state, before making the allotments provided for in this section, shall
credit monthly from the road use tax fund to the secondary road fund the revenue accruing
to the road use tax fund in the amount equal to the revenues collected under each of the
following:
a. Fromtheexcisetaxonmotorfuelandspecialfuelimposedunderthetaxrateofsection
452A.3, except aviation gasoline, the amount of excise tax collected from one-fourth cent per
gallon.
b. Fromtheexcisetaxonspecialfuelfordieselengines, theamountofexcisetaxcollected
from one-fourth cent per gallon.
c. From the excise tax on electric fuel imposed under the tax rate of section 452A.41, the
amount of excise tax collected from two hundredths of one cent per kilowatt hour.
11. The treasurer of state, before making the allotments provided for in this section, shall
creditmonthlyfromtheroadusetaxfundtothestatedepartmentoftransportationforcounty,
city, and state traffic safety improvement projects an amount equal to one-half of one percent
of moneys credited to the road use tax fund.
12. a. The treasurer of state, before making the allotments provided for in this section,
for the fiscal year beginning July 1, 1990, and each succeeding fiscal year, shall credit from
the road use tax fund two million dollars to the county bridge construction fund, which is
hereby created. Moneys credited to the county bridge construction fund shall be allocated
to counties by the department for bridge construction, reconstruction, replacement, or
realignment based on needs in accordance with rules adopted by the department.
b. The treasurer of state, before making the allotments provided for in this section, for
the fiscal year beginning July 1, 1990, and each succeeding fiscal year, shall credit from the
road use tax fund five hundred thousand dollars to the city bridge construction fund, which
is hereby created. Moneys credited to the city bridge construction fund shall be allocated
to cities by the department for bridge construction and reconstruction based on needs in
accordance with rules adopted by the department.
13. The treasurer of state, before making the allotments provided for in this section, shall
credit annually from the road use tax fund to the state department of transportation the sum
of six hundred fifty thousand dollars for the purpose of providing county treasurers with
automation and telecommunications equipment and support for vehicle registration and
titling and driver licensing. Notwithstanding section 8.33, unobligated funds credited under
this subsection remaining on June 30 of the fiscal year shall not revert but shall remain
available for expenditure for purposes of this subsection in subsequent fiscal years.
14. The treasurer of state, before making the allotments provided for in this section, shall
credit monthly from the road use tax fund to the primary road fund an amount equal to ten
percent of the revenues collected from the operation of section 321.105A, subsection 2, to be
used for the commercial and industrial highway network.
15. a. The treasurer of state, before making the allotments provided for in this section,
shall credit monthly to the TIME-21 fund created in section 312A.2, an amount equal to ten
dollars from each fee for issuance of a certificate of title collected pursuant to sections 321.20;
321.20A; 321.23; 321.42; 321.46, other than a title issued for a returned vehicle under section
322G.12; section 321.47; and section 321.109 and an amount equal to eight dollars from each
fee collected for issuance of a certificate of title pursuant to section 321.46 for a returned
vehicleundersection322G.12andfromeachfeecollectedforissuanceofasalvagecertificate
of title pursuant to section 321.52.
b. This subsection is repealed June 30, 2028.
16. a. The treasurer of state, before making the allotments provided for in this section,
shall credit monthly to the TIME-21 fund created in section 312A.2 the following amounts:
(1) One-half of the amount received by the treasurer from trailer registration fees
pursuant to section 321.123, subsection 1, paragraph “a”, subparagraph (1).
(2) Two-thirds of the amount received by the treasurer from trailer registration fees
collected pursuant to section 321.123, subsection 1, paragraph “a”, subparagraph (2).
(3) One-third of the amount received by the treasurer from trailer registration fees
collected pursuant to section 321.123, subsection 2.
b. This subsection is repealed June 30, 2028.
17. a. The treasurer of state, before making the allotments provided for in this section,
shall credit annually to the TIME-21 fund created in section 312A.2, the revenue accruing
to the road use tax fund from annual motor vehicle registration fees for passenger cars,
multipurposevehicles,andmotortrucksinexcessofthreehundredninety-twomilliondollars
annually.
b. This subsection is repealed June 30, 2028.
18. The treasurer of state, before making the allotments provided for in this section,
shall credit monthly from the road use tax fund to the state department of transportation
seventy-five percent of the moneys deposited in the fund pursuant to section 321E.14,
subsection 1, paragraph “j”. The department shall distribute such moneys to counties having
jurisdiction over secondary roads on which vehicles issued a permit pursuant to section
321E.8, subsection 2, are authorized to operate, which moneys shall be used to inspect,
maintain, repair, or construct bridges on the county’s secondary roads. The department shall
adopt rules pursuant to chapter 17A governing the distribution of moneys in accordance
with this subsection.