GroundRules
Iowa Code § 452A.82: Aviation fuel tax fund.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 452A - MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES
- Subchapter V - PROVISIONS COMMON TO TAXES IMPOSED UNDER SUBCHAPTERS I, III, AND IV
The portion of the moneys collected under this chapter received on account of aviation gasoline and special fuel used in aircraft, less refunds issued on account of aviation gasoline and special fuel used in aircraft, shall be deposited in a separate fund to be maintained by the treasurer. All moneys remaining in the separate fund after the cost of administering the fund has been paid shall be credited to the state aviation fund created in section 328.56.
Collected 2026-09-14T19:40:11Z. Source file · JSON