Iowa § 423.43 - 423.43 Deposit of revenues.
Full text of Iowa Iowa Code § 423.43 — 423.43 Deposit of revenues., with citation guidance and answers to common questions.
§ 423.43. 423.43 Deposit of revenues.
1. a. Except as provided in subsections 2 and 3, all revenue arising under the operation of the use tax under subchapter III shall be deposited into the general fund of the state. b. Subsequent to the deposit into the general fund of the state and after the transfer of such revenues collected under chapter 423B, the department shall transfer one-sixth of such remaining revenues to the secure an advanced vision for education fund created in section 423F.2. This paragraph is repealed January 1, 2051. 2. All revenue derived from the use tax imposed pursuant to sections 423.26 and 423.26A shall be credited to the statutory allocations fund created under section 321.145, subsection 2. 3. All revenues derived from the use tax imposed pursuant to section 423.5 and attributable to the expiration of the exemption time period specified in all of the following shall be transferred to the energy infrastructure revolving loan fund under section 476.46A: a. Section 423.3, subsection 92, paragraph “a”, subparagraph (2) or (3). b. Section 423.3, subsection 93, paragraph “a”, subparagraph (2) or (3). c. Section 423.3, subsection 95, paragraph “a”, subparagraph (2) or (3). 2003 Acts, 1st Ex, ch 2, §136, 205; 2005 Acts, ch 140, §13; 2008 Acts, ch 1113, §45, 125, 129; 2010 Acts, ch 1108, §10, 15; 2019 Acts, ch 166, §10; 2025 Acts, ch 148, §84, 85, 87 Referred to in §321.145, 423.57 Subsection 1, paragraph a amended NEW subsection 3 Fri Dec 12 20:20:44 2025 Iowa Code 2026, Section 423.43 (28, 1)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 423.43
What does Iowa Code § 423.43 cover?
Section 423.43 ("423.43 Deposit of revenues.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 423.43?
A common citation format is "Iowa Code § 423.43" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 423.43 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.