Iowa Statutes
§ 452A.84 — Transfer to marine fuel tax fund
Iowa § 452A.84
This text of Iowa § 452A.84 (Transfer to 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.84 (2026).
Text
The treasurer of state shall transfer from the motor fuel tax fund to the marine fuel tax fund that portion of moneys collected under this chapter attributable to motor fuel used in watercraft computed as follows:
1.Determine monthly the total amount of motor fuel tax collected under this chapter, less
refunds for motor fuel tax, and multiply the amount by nine-tenths of one percent.
2.Subtractfromthefigurecomputedpursuanttosubsection1ofthissectionthreepercent
of the figure for administrative costs. All moneys remaining after claims for the costs of
administration have been made shall be transferred to the marine fuel tax fund.
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Legislative History
[C73, 75, 77, 79, 81, §324.84]
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.84, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/452A.84.