Iowa § 437A.23 Deposit of tax proceeds

Iowa Statutes

§ 437A.23 — Deposit of tax proceeds

Iowa § 437A.23

Title XFINANCIAL RESOURCES

Ch. 437ATAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS

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Bluebook

Iowa Code § 437A.23 (2026).

Text

All revenues received from imposition of the statewide property tax shall be deposited in
the general fund of the state. Fifty percent of the revenues shall be available, as appropriated
bythegeneralassembly,tothedepartmentofmanagementforsalaries,support,services,and
equipment to administer the replacement tax. The balance of the revenues shall be available,
as appropriated by the general assembly, to the department of revenue for salaries, support,
services, and equipment to administer and enforce the replacement tax and the statewide
property tax.

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All revenues received from imposition of the statewide property tax shall be deposited in
the general fund of the state. Fifty percent of the revenues shall be available, as appropriated
bythegeneralassembly,tothedepartmentofmanagementforsalaries,support,services,and
equipment to administer the replacement tax. The balance of the revenues shall be available,
as appropriated by the general assembly, to the department of revenue for salaries, support,
services, and equipment to administer and enforce the replacement tax and the statewide
property tax.