House File 157 - Introduced
HOUSE FILE
BY KUHN
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act crediting revenues from the use tax on aircraft to the
2 state aviation fund.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 1709HH 83
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PAG LIN
1 1 Section 1. Section 321.145, subsection 2, unnumbered
1 2 paragraph 1, Code 2009, is amended to read as follows:
1 3 Revenues derived from trailer registration fees collected
1 4 pursuant to sections 321.105 and 321.105A, fees charged for
1 5 driver's licenses and nonoperator's identification cards, fees
1 6 charged for the issuance of a certificate of title, the
1 7 certificate of title surcharge collected pursuant to section
1 8 321.52A, and revenues credited pursuant to section 423.43,
1 9 subsection 2, paragraph "a", and section 423C.5 shall be
1 10 deposited in a fund to be known as the statutory allocations
1 11 fund under the control of the department and credited as
1 12 follows:
1 13 Sec. 2. Section 328.56, subsection 1, Code 2009, is
1 14 amended to read as follows:
1 15 1. A state aviation fund is created under the authority of
1 16 the department. The fund shall consist of moneys deposited in
1 17 or credited to the fund pursuant to sections section 328.36,
1 18 section 423.43, subsection 2, and section 452A.82 and other
1 19 moneys appropriated to the fund.
1 20 Sec. 3. Section 423.43, subsection 2, Code 2009, is
1 21 amended to read as follows:
1 22 2. a. All revenue derived from the use tax imposed
1 23 pursuant to section 423.26 shall be credited to the statutory
1 24 allocations fund created under section 321.145, subsection 2.
1 25 b. All revenue derived from the tax imposed on the use of
1 26 aircraft subject to registration pursuant to section 423.5,
1 27 subsection 1, shall be credited to the state aviation fund
1 28 created in section 328.56.
1 29 EXPLANATION
1 30 This bill requires that all revenue from the use tax on
1 31 aircraft subject to registration shall be credited to the
1 32 state aviation fund. Currently, those revenues are deposited
1 33 in the general fund of the state.
1 34 Moneys in the state aviation fund are appropriated to the
1 35 department of transportation to be used for airport projects.
2 1 LSB 1709HH 83
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