Iowa § 452A.79A Marine fuel tax fund

Iowa Statutes

§ 452A.79A — Marine fuel tax fund

Iowa § 452A.79A

Title XFINANCIAL RESOURCES

Ch. 452AMOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES

This text of Iowa § 452A.79A (Marine fuel tax fund) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 452A.79A (2026).

Text

1.A marine fuel tax fund is created under the authority of the department of natural resources.

a.The fund shall consist of all revenues derived from the excise tax on the sale of motor fuel used in watercraft as provided in section 452A.84 and other moneys appropriated to the fund.

b.Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund. Notwithstanding section 8.33, any moneys credited to the fund from another fund shall not revert to the fund from which appropriated at the close of a fiscal year.

2.Moneys in the marine fuel tax fund are appropriated to the department of natural resources for use by the department in its recreational boating program, which may include but is not limited to any of the following:

a.Dredgi

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1. A marine fuel tax fund is created under the authority of the department of natural
resources.
a. The fund shall consist of all revenues derived from the excise tax on the sale of motor
fuel used in watercraft as provided in section 452A.84 and other moneys appropriated to the
fund.
b. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the
fund shall be credited to the fund. Notwithstanding section 8.33, any moneys credited to the
fund from another fund shall not revert to the fund from which appropriated at the close of
a fiscal year.
2. Moneys in the marine fuel tax fund are appropriated to the department of natural
resources for use by the department in its recreational boating program, which may include
but is not limited to any of the following:
a. Dredging and renovation of lakes of this state.
b. Acquisition, development, and maintenance of access to public boating waters.
c. Development and maintenance of boating facilities and navigation aids.
d. Administration, operation, and maintenance of recreational boating activities of the
department of natural resources.
e. Acquisition, development, and maintenance of recreation facilities associated with
recreational boating.