Iowa Code § 321.145
Disposition of moneys and fees
Redline — January 1, 2017 → current.View current text →
Current — January 1, 2026
As of January 1, 2017
1. Except for fines, forfeitures, court costs, and the collection fees retained by the county treasurer pursuant to section 321.152, and except as provided in subsection 2, moneys and motor vehicle registration fees collected under this chapter shall be credited by the treasurer of state to the road use tax fund.
1. Except for fines, forfeitures, court costs, and the collection fees retained by the county treasurer pursuant to section 321.152, and except as provided in subsection 2, moneys and motor vehicle registration fees collected under this chapter shall be credited by the treasurer of state to the road use tax fund.
2. Revenues derived from trailer registration fees collected pursuant to sections 321.105 and 321.105A, fees charged for driver’s licenses and nonoperator’s identification cards, fees charged for the issuance of a certificate of title, the certificate of title surcharge collected pursuant to section 321.52A, and revenues credited pursuant to section 423.43, subsection 2, and section 423C.5 shall be deposited in a fund to be known as the statutory allocations fund under the control of the department and credited as follows:
2. Revenues derived from trailer registration fees collected pursuant to sections 321.105 and 321.105A, fees charged for driver’s licenses and nonoperator’s identification cards, fees charged for commercial driver’s license driving skills tests pursuant to section 321.187A, fees charged for the issuance of a certificate of title, the certificate of title surcharge collected pursuant to section 321.52A, and revenues credited pursuant to section 423.43, subsection 2, and section 423C.5 shall be deposited in a fund to be known as the statutory allocations fund under the control of the department and credited as follows:
a. Moneys shall be credited in order of priority as follows:
a. Moneys shall be credited in order of priority as follows:
(1) An amount equal to four percent of the revenue from the operation of section 321.105A, subsection 2, shall be credited to the department, to be used for purposes of public transit assistance under chapter 324A.
(1) An amount equal to four percent of the revenue from the operation of section 321.105A, subsection 2, shall be credited to the department, to be used for purposes of public transit assistance under chapter 324A.
(2) An amount equal to two dollars per year of license validity for each issued or renewed driver’s license which is valid for the operation of a motorcycle shall be credited to the motorcycle rider education fund established under section 321.179.
(2) An amount equal to two dollars per year of license validity for each issued or renewed driver’s license which is valid for the operation of a motorcycle shall be credited to the motorcycle rider education fund established under section 321.179.
(3) The amounts required to be transferred pursuant to section 321.34 from revenues available under this subsection shall be transferred and credited as provided in section 321.34, subsections 7, 10, 10A, 11, 11A, 11B, 13, 16, 17, 18, 19, 20, 20A, 20B, 20C, 21, 22, 23, 24, 25, and 26 for the various purposes specified in those subsections.
(3) The amounts required to be transferred pursuant to section 321.34 from revenues available under this subsection shall be transferred and credited as provided in section 321.34 for the various purposes specified in that section.
(4) An amount necessary for the payment of costs associated with producing and distributing driver’s licenses and nonoperator’s identification cards, not to exceed revenues derived from fees charged for driver’s licenses and nonoperator’s identification cards, is appropriated to the department for that purpose.
b. Any such revenues remaining shall be credited to the road use tax fund.
b. Any such revenues remaining shall be credited to the road use tax fund.
90 Acts, ch 1230, §19; 2008 Acts, ch 1113, §30, 36; 2009 Acts, ch 97, §9; 2009 Acts, ch 130, §1; 2010 Acts, ch 1069, §144; 2011 Acts, ch 113, §47, 55, 56; 2011 Acts, ch 114, §3; 2016 Acts, ch 1105, §1, 2, 15, 16, 18
90 Acts, ch 1230, §19; 2008 Acts, ch 1113, §30, 36; 2009 Acts, ch 97, §9; 2009 Acts, ch 130, §1; 2010 Acts, ch 1069, §144; 2011 Acts, ch 113, §47, 55, 56; 2011 Acts, ch 114, §3; 2016 Acts, ch 1105, §1, 2, 15, 16, 18; 2018 Acts, ch 1026, §110; 2021 Acts, ch 135, §1, 8; 2025 Acts, ch 153, §3
Road use tax fund, §312.1
Road use tax fund, §312.1
Subsection 2, former paragraph a stricken effective December 31, 2016; however, 2016 amendment to subparagraph (2) of former paragraph a, by 2016 Acts, ch 1105, §16, that changed the dollar amount to be deposited into and credited to the renewable fuel infrastructure fund from seven hundred fifty thousand dollars per quarter to one million five hundred thousand per quarter was in effect from May 16, 2016, until December 31, 2016; 2016 Acts, ch 1105, §15, 16, 18
2016 amendments by 2016 Acts, ch 1105, §1 and 2 take effect December 31, 2016; 2016 Acts, ch 1105, §15
Subsection 2, paragraph a stricken and former paragraph b amended and redesignated as a
Subsection 2, former paragraph c redesignated as b
Subsection 2, paragraph a, NEW subparagraph (4)
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.