House Journal: Page 414: Tuesday, February 19, 2002
47 the road use tax fund.
48 2. Annually, the first four hundred eleven
49 thousand three hundred eleven dollars derived from the
50 excise tax on the sale of motor fuel used in
Page 2
1 watercraft, computed pursuant to section 452A.84,
2 shall be deposited in the general fund of the state.
3 The moneys in excess of four hundred eleven thousand
4 three hundred eleven dollars shall be deposited in the
5 rebuild Iowa infrastructure fund. Moneys deposited to
6 the general fund and to the rebuild Iowa
7 infrastructure fund under this section subsection and
8 section 452A.84 are subject to the requirements of
9 section 8.60 and are subject to appropriation by the
10 general assembly to the department of natural
11 resources for use in its recreational boating program,
12 which may include but is not limited to:
13 1. a. Dredging and renovation of lakes of this
14 state.
15 2. b. Acquisition, development, and maintenance of
16 access to public boating waters.
17 3. c. Development and maintenance of boating
18 facilities and navigation aids.
19 4. d. Administration, operation, and maintenance
20 of recreational boating activities of the department
21 of natural resources.
22 5. e. Acquisition, development, and maintenance of
23 recreation facilities associated with recreational
24 boating.
25 3. Annually, the moneys derived from the excise
26 tax on the sale of motor fuels used in all-terrain
27 vehicles and snowmobiles, computed pursuant to section
28 452A.84, shall be transferred to the special
29 conservation fund created in section 321G.7.
30 Sec. . Section 452A.84, Code 2001, is amended
31 to read as follows:
32 452A.84 TRANSFER TO STATE GENERAL FUND FUNDS.
33 1. The treasurer of state shall transfer from the
34 motor fuel tax fund to the general fund of the state
35 that portion of moneys collected under this chapter
36 attributable to motor fuel used in watercraft computed
37 as follows:
38 1. a. Determine monthly the total amount of motor
39 fuel tax collected under this chapter and multiply the
40 amount by nine-tenths of one percent.
41 2. b. Subtract from the figure computed pursuant
42 to subsection 1 of this section paragraph "a", three
43 percent of the figure for administrative costs and
44 further subtract from the figure the amounts refunded
45 to commercial fishers pursuant to section 452A.17,
© 2002 Cornell College and
League of Women Voters of Iowa
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