Art. VII §10 | NATURAL RESOURCES
The general assembly shall provide by law for the implementation of this section, including by providing for the administration of the fund and at least annual audits of the fund.
Except as otherwise provided in this section, the fund shall be annually credited with an amount equal to the amount generated by a sales tax rate of three-eighths of one percent as may be imposed upon the retail sales price of tangible personal property and the furnishing of enumerated services sold in this state.
No revenue shall be credited to the fund until the tax rate for the sales tax imposed upon the retail sales price of tangible personal property and the furnishing of enumerated services sold in this state in effect on the effective date of this section is increased. After such an increased tax rate becomes effective, an amount equal to the amount generated by the increase in the tax rate shall be annually credited to the fund, not to exceed an amount equal to the amount generated by a tax rate of three-eighths of one percent imposed upon the retail sales price of tangible personal property and the furnishing of enumerated services sold in this state.
Notes
Referred to in Iowa Code §423.2A, 461.3
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Perhaps it'll [even] help you navigate through your state's administrative gauntlet. A gauntlet which might include – but not be limited to:
- State Agency Bribery;
- State Agency Corruption;
- State Agency Obstruction; and
- State Agency Self-Discrimination
Sincerely,
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