Iowa Code § 310.4: Use of fund.

The farm-to-market road fund is appropriated for and shall be used in the establishment, construction, reconstruction, or improvement of the farm-to-market road system, including drainage, grading, surfacing, resurfacing, the construction of bridges and culverts, the elimination, protection, or improvement of railroad crossings, the acquisition of additional right-of-way, and all other expenses incurred in the construction, reconstruction, or improvement of the farm-to-market road system under this chapter.