1. All fees, taxes, interest and penalties imposed under this chapter shall be paid to the department in the form of remittances payable to the state treasurer and the department shall transmit each payment daily to the state treasurer.
2. Unless otherwise provided the fees, taxes, interest and penalties collected under this chapter shall be credited to the general fund.
3. The director shall estimate the amount of state corporate income tax revenues collected as a result of the United States supreme court decision holding that the federal windfall profits tax is not a federal income tax and shall deposit a like amount in the Iowa resources enhancement and protection fund created under section 455A.18.
[C35, § 6943-f56; C39, § 6943.093, 6943.101; C46, § 422.62, 422.70; C50, 54, 58, 62, 66, § 422.62; C71, 73, 75, 77, 79, 81, § 422.69]
85 Acts, ch 32, § 88; 85 Acts, ch 258, § 13; 88 Acts, ch 1154, § 2; 89 Acts, ch 236, § 15; 91 Acts, ch 260, § 1231; 92 Acts, ch 1227, § 29
Referred to in § 422.59, 422A.1, 422B.9, 422C.4, 423.23, 455B.455
Iowa General Assembly
Search: Iowa Code 1995
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