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41 Sec. ___. Section 452A.79, unnumbered paragraph 2, 42 and subsections 1, 2, 3, 4, and 5, Code 1995, are 43 amended to read as follows: 44 All moneys derived from the excise tax on the sale 45 of motor fuel used in watercraft shall be deposited in 46 thegeneralmarine fuel tax fundof the state47 established in section 452A.83.Moneys deposited to48the general fund under this section and section49452A.84 are subject to the requirements of section508.60 and are subject to appropriation by the generalPage 9 1assembly to the department of natural resources for2use in its recreational boating program, which may3include but is not limited to:41. Dredging and renovation of natural lakes of5this state.62. Acquisition, development and maintenance of7access to public boating waters.83. Development and maintenance of boating9facilities and navigation aids.104. Administration, operation, and maintenance of11recreational boating activities of the department of12natural resources.135. Acquisition, development and maintenance of14recreation facilities associated with recreational15boating.16 Sec. ___. NEW SECTION. 452A.83 MARINE FUEL TAX 17 FUND. 18 1. A marine fuel tax fund is established in the 19 state treasury under the control of the department. 20 The fund shall consist of any moneys appropriated to 21 the fund by the general assembly and any other moneys 22 available to and obtained or accepted by the 23 department from the federal government or private 24 sources for placement in the fund. Moneys collected 25 pursuant to section 452A.79 shall be deposited in the 26 fund. Moneys collected pursuant to this chapter from 27 the motor fuel tax fund shall be transferred to the 28 fund as provided in section 452A.84. 29 2. Moneys deposited or transferred into the fund 30 are subject to appropriation by the general assembly 31 to the department of natural resources for its 32 recreational boating program which may include, but is 33 not limited to: 34 a. Dredging and renovation of natural lakes of 35 this state. 36 b. Acquisition, development, and maintenance of 37 access to public boating waters. 38 c. Development and maintenance of boating 39 facilities and navigation aids. 40 d. Administration, operation, and maintenance of 41 recreational boating activities of the department of
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