Iowa Code § 310.3

Farm-to-market road fund
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There ishereby createda fund which shall be known as the farm-to-market road fund which shall be made up as follows: 1. All federal aid secondary road funds received by the state. 2. All road use tax funds by law credited to the farm-to-market road fund. 3. All other funds which may, under the provisions of this chapter or any other law, be credited or appropriated for the use of the farm-to-market road fund.

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