Iowa Statutes
§ 452A.82 — Aviation fuel tax fund
Iowa § 452A.82
This text of Iowa § 452A.82 (Aviation 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.82 (2026).
Text
The portion of the moneys collected under this chapter received on account of aviation
gasoline and special fuel used in aircraft, less refunds issued on account of aviation gasoline
and special fuel used in aircraft, shall be deposited in a separate fund to be maintained by
the treasurer. All moneys remaining in the separate fund after the cost of administering the
fund has been paid shall be credited to the state aviation fund created in section 328.56.
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Legislative History
[C71, 73, 75, 77, 79, 81, §324.82]
Nearby Sections
15
§ 452A.1
Short title§ 452A.10
Required records§ 452A.17
Refunds§ 452A.18
Refund permit§ 452A.19
Revocation of refund permit§ 452A.2
Definitions§ 452A.21
Refund — credit§ 452A.22
Tax collected on exempt fuel§ 452A.3
Levy of excise tax§ 452A.31
Special termsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 452A.82, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/452A.82.