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Text: HF00163 Text: HF00165 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 321G.7, unnumbered paragraph 2, Code
1 2 1997, is amended to read as follows:
1 3 The department shall remit the fees to the treasurer of
1 4 state, who shall place the money in a special conservation
1 5 fund. The special conservation fund shall include moneys
1 6 transferred pursuant to section 452A.83. The money is
1 7 appropriated to the department for the all-terrain vehicle and
1 8 snowmobile programs of the state. All-terrain vehicle fees
1 9 shall be used only for all-terrain vehicle programs and
1 10 snowmobile fees shall be used only for snowmobile programs.
1 11 Joint programs shall be supported from both types of fees on a
1 12 usage basis. The all-terrain vehicle and snowmobile programs
1 13 shall include grants, subgrants, contracts, or cost-sharing of
1 14 all-terrain vehicle and snowmobile programs with political
1 15 subdivisions or incorporated private organizations or both in
1 16 accordance with rules adopted by the commission. All all-
1 17 terrain vehicle programs using cost-sharing, grants,
1 18 subgrants, or contracts shall establish and implement a safety
1 19 instruction program either singly or in cooperation with other
1 20 all-terrain vehicle programs. At least fifty percent of the
1 21 special fund shall be available for political subdivisions or
1 22 incorporated private organizations or both. Moneys from the
1 23 special fund not used by the political subdivisions or
1 24 incorporated private organizations or both shall remain in the
1 25 all-terrain vehicle or snowmobile accounts. The department
1 26 may use funds from these accounts for the administration of
1 27 the all-terrain vehicle and snowmobile programs.
1 28 Sec. 2. Section 452A.79, Code 1997, is amended by adding
1 29 the following new unnumbered paragraph:
1 30 NEW UNNUMBERED PARAGRAPH. All moneys derived from the
1 31 excise tax on the sale of motor fuel used in all-terrain
1 32 vehicles and snowmobiles shall be deposited in the special
1 33 conservation fund established under section 321G.7.
1 34 Sec. 3. NEW SECTION. 452A.83 TRANSFER TO SPECIAL
1 35 CONSERVATION FUND.
2 1 The treasurer of state shall transfer from the motor fuel
2 2 tax fund to the special conservation fund established under
2 3 section 321G.7 that portion of the moneys collected under this
2 4 chapter which are attributable to motor fuel used in all-
2 5 terrain vehicles and snowmobiles, computed as follows:
2 6 1. Determine annually, during the first full business week
2 7 in April, the total number of all-terrain vehicles and
2 8 snowmobiles which are registered in the state.
2 9 2. Multiply the product of the total number of registered
2 10 all-terrain vehicles and snowmobiles and eighty-eight and
2 11 seven-tenths gallons times the amount of the excise tax
2 12 charged per gallon of motor fuel to obtain the total amount of
2 13 excise tax paid on all-terrain vehicle and snowmobile fuel.
2 14 3. Subtract from the total amount of excise tax paid on
2 15 all-terrain vehicle and snowmobile fuel an amount which
2 16 represents three percent of the total tax paid on all-terrain
2 17 vehicle and snowmobile fuel, for payment of the administrative
2 18 costs, which shall be allocated to the department of natural
2 19 resources for administration of all-terrain vehicle and
2 20 snowmobile programs.
2 21 EXPLANATION
2 22 This bill requires that revenue generated from the
2 23 imposition of the excise tax on the motor fuel used by all-
2 24 terrain vehicles and snowmobiles be deposited in the special
2 25 conservation fund. The special conservation fund is used by
2 26 the department of natural resources for all-terrain vehicle
2 27 and snowmobile programs. All-terrain vehicle and snowmobile
2 28 programs are currently funded through all-terrain vehicle and
2 29 snowmobile registration fees. The funds that are generated by
2 30 the excise tax on all-terrain vehicle and snowmobile motor
2 31 fuel are currently being deposited in the motor fuel tax fund.
2 32 A formula for calculation of the amount of revenue
2 33 attributable to motor fuel consumption by all-terrain vehicles
2 34 and snowmobiles is also contained in the bill.
2 35 LSB 2039YH 77
3 1 mk/jj/8
Text: HF00163 Text: HF00165 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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Last update: Fri Feb 14 03:40:26 CST 1997
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