Iowa Code § 100C.9: Deposit and use of moneys collected.

1. All fees assessed pursuant to this chapter shall be retained as appropriated receipts, as defined in section 8.2, by the department and such fees received shall be used exclusively to offset the costs of administering this chapter.

2. Notwithstanding section 8.33, fees collected by the department that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated in succeeding fiscal years.