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House Journal: Page 1662: Tuesday, April 18, 1995

Page 26

 1   are subject to appropriation by the general assembly
 2   to the department of natural resources for its
 3   recreational boating program which may include, but is
 4   not limited to:
 5     a.  Dredging and renovation of natural lakes of
 6   this state.
 7     b.  Acquisition, development, and maintenance of
 8   access to public boating waters.
 9     c.  Development and maintenance of boating
10   facilities and navigation aids.
11     d.  Administration, operation, and maintenance of
12   recreational boating activities of the department of
13   natural resources.
14     e.  Acquisition, development, and maintenance of
15   recreation facilities associated with recreational
16   boating.
17     3.  All moneys in the marine fuel tax fund are
18   subject to audit by the auditor of state.  The fund is
19   subject at all times to warrants by the director of
20   revenue and finance, drawn upon written requisition of
21   the department.  Notwithstanding section 8.33, moneys
22   in the marine fuel tax fund shall remain in the fund
23   and shall not revert to the general fund of the state.
24   Notwithstanding section 12C.7, subsection 2, interest
25   or earnings on moneys deposited in the marine fuel tax
26   fund shall be credited to the marine fuel tax fund.
27     Sec. 55.  Section 452A.84, Code 1995, is amended to
28   read as follows:
29     452A.84  TRANSFER TO STATE GENERAL MARINE FUEL TAX
30   FUND.
31     The treasurer of state shall transfer from the
32   motor fuel tax fund to the general marine fuel tax
33   fund of the state established pursuant to section
34   452A.83, that portion of moneys collected under this
35   chapter attributable to motor fuel used in watercraft
36   computed as follows:
37     1.  Determine monthly the total amount of motor
38   fuel tax collected under this chapter and multiply the
39   amount by nine-tenths of one percent.
40     2.  Subtract from the figure computed pursuant to
41   subsection 1 of this section three percent of the
42   figure for administrative costs and further subtract
43   from the figure the amounts refunded to commercial
44   fishers pursuant to section 452A.17, subsection 13.
45   All moneys remaining after claims for refund and the
46   cost of administration have been made shall be
47   transferred to the general marine fuel tax fund
of the
48   state.
49     Sec. 56.  Section 455B.183A, subsection 2,
50   paragraph b, Code 1995, is amended to read as follows:

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