Iowa § 452A.79A - 452A.79A Marine fuel tax fund.
Full text of Iowa Iowa Code § 452A.79A — 452A.79A Marine fuel tax fund., with citation guidance and answers to common questions.
§ 452A.79A. 452A.79A Marine fuel tax fund.
1. A marine fuel tax fund is created under the authority of the department of natural resources. a. The fund shall consist of all revenues derived from the excise tax on the sale of motor fuel used in watercraft as provided in section 452A.84 and other moneys appropriated to the fund. b. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund. Notwithstanding section 8.33, any moneys credited to the fund from another fund shall not revert to the fund from which appropriated at the close of a fiscal year. 2. Moneys in the marine fuel tax fund are appropriated to the department of natural resources for use by the department in its recreational boating program, which may include but is not limited to any of the following: a. Dredging and renovation of lakes of this state. b. Acquisition, development, and maintenance of access to public boating waters. c. Development and maintenance of boating facilities and navigation aids. d. Administration, operation, and maintenance of recreational boating activities of the department of natural resources. e. Acquisition, development, and maintenance of recreation facilities associated with recreational boating. 2006 Acts, ch 1179, §60, 66; 2007 Acts, ch 211, §44, 45 Referred to in §452A.79 Fri Dec 12 20:30:06 2025 Iowa Code 2026, Section 452A.79A (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 452A.79A
What does Iowa Code § 452A.79A cover?
Section 452A.79A ("452A.79A Marine fuel tax fund.") 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 § 452A.79A?
A common citation format is "Iowa Code § 452A.79A" (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 § 452A.79A 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.