Iowa Code § 310.3: Farm-to-market road fund.

There is hereby created a fund which shall be known as the farm-to-market road fund which shall be made up as follows:

1. All federal aid secondary road funds received by the state.

2. All road use tax funds by law credited to the farm-to-market road fund.

3. All other funds which may, under the provisions of this chapter or any other law, be credited or appropriated for the use of the farm-to-market road fund.