(1994) Diverting the Future: The Funding of Iowa's Infrastructure: A History and Analysis of the Public Policy Debate Surrounding Iowa's Road Use Tax Fund, 1994. Transportation, Department of
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Abstract
Iowa's Road Use Tax Fund was created in 1949 and went into operation in 1950 as the repository fund for highway user generated revenue. Today this includes the excise tax on motor vehicle fuel including diesel fuel and agriculturally based fuel, excluding aviation and marine fuel. This also includes all registration and title fees minus the county share, the use tax placed on motor vehicles and accessories, license fees, the underground storage tank diminution fee and account interest. All of these funds, once deposited in the Road Use Tax Fund, are constitutionally protected.
| Item Type: | Departmental Report |
|---|---|
| Keywords: | Roads, Financing, Taxes, Fund allocations |
| Subjects: | Transportation Transportation > Roads and highways Transportation > Research Transportation > Data and Information Technology Transportation > Law and policies |
| ID Code: | 45382 |
| Deposited By: | Margaret Barr |
| Deposited On: | 01 Aug 2023 20:50 |
| Last Modified: | 01 Aug 2023 20:50 |
| URI: | https://publications.iowa.gov/id/eprint/45382 |