Iowa Code § 310.1

Definitions
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Asusedin thischapter, the following words, terms, or phrases shall be construed or defined as follows: 1. “County’s allotment of road use tax fund” or “allotment of road use tax fund” means that part of the road use tax fund allotted to any county by the treasurer of state from the portion of the state road use tax fund which the treasurer has credited to the secondary road fund of the counties. 2. “Department” means the state department of transportation. 3. “Farm-to-market road system” means the farm-to-market road system as defined in section 306.3. 4. “Federal aid” or “federal aid secondary road fund” shall mean funds allotted tothe state of Iowa by the federal government to aid in the construction of secondary roads and which funds must be matched with funds under the control of the department.

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