Terms Used In Iowa Code 327B.3

  • road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
 All fees paid under the provisions of this chapter shall be remitted to the treasurer of state and credited to the road use tax fund.