312A.3  Allocation and use of funds.
  Moneys in the TIME-21 fund shall be credited and used as follows:
  1.  Sixty percent for deposit in the primary road fund to be used exclusively for highway maintenance and construction, including purchase of right-of-way but not including project planning and design. The following projects are eligible for funding under this subsection and shall have funding priority in the order listed:
  a.  Completion of projects on highways designated as access Iowa highways pursuant to 2005 Iowa Acts, ch. 178, §41.*
  b.  Projects on highways in the commercial and industrial highway network that are included in the department’s five-year plan, or in the long-range plan, for the primary road system. Priority shall be given to projects in areas of the state that have existing biodiesel, ethanol, or other biorefinery plants.
  c.  Projects on interstate highways.
  2.  Twenty percent for deposit in the secondary road fund, for apportionment according to the methodology adopted pursuant to section 312.3C, to be used by counties for construction and maintenance projects on secondary road bridges and on highways in the farm-to-market road system. At least ten percent of the moneys allocated to a county under this subsection shall be used for bridge construction, repair, and maintenance, with priority given to projects that aid and support economic development and job creation.
  3.  Twenty percent for deposit in the street construction fund of the cities, apportioned on the basis of population in the manner provided in section 312.3, to be used to sustain and improve the municipal street system.
2007 Acts, ch 200, §3; 2014 Acts, ch 1026, §143
*2005 Iowa Acts, ch 178, §41 is repealed July 1, 2025; 
2015 Acts, ch 2, §11