307.31  Periodic review of revenues — evaluation of alternative funding sources.
  1.  The department shall periodically review the current revenue levels of the road use tax fund and the sufficiency of those revenues for the projected construction and maintenance needs of city, county, and state governments in the future. The department shall submit a written report to the general assembly regarding its findings by December 31 every five years, beginning in 2011. The report may include recommendations concerning funding levels needed to support the future mobility and accessibility for users of Iowa’s public road system.
  2.  The department shall evaluate alternative funding sources for road maintenance and construction and report to the general assembly at least every five years on the advantages and disadvantages and the viability of alternative funding mechanisms. The department’s evaluation of alternative funding sources may be included in the report submitted to the general assembly under subsection 1.
2007 Acts, ch 200, §5