AI-assisted research summary: A county treasurer may keep certain vehicle-related fees and penalties in the county general fund, but must deduct and report those retained amounts when transferring collections, and cannot make the deduction unless sections 321.24 and 321.153 are complied with.
1. A county treasurer may retain for deposit in the county general fund the following: a. Four percent of the total collection, excluding the amount of any fee for new registration, for each annual or semiannual vehicle registration and each duplicate registration card or plate issued. b. Twelve dollars and fifty cents from each fee collected for certificates of title. c. Forty percent of all fees collected for certified copies of certificates of title. d. Sixteen dollars of each fee collected for perfection of security interests. e. Twenty-five percent of each penalty collected for improper business-trade truck registration under section 321.120, subsection 5. f. Eleven dollars from each fee for new registration collected pursuant to section 321.105A. g. Twenty-five percent of each penalty collected for improper motorsports recreational vehicle registration under section 321.124, subsection 4. 2. The moneys retained under subsection 1 shall be deducted, and reported to the department when the county treasurer transfers the money collected under this chapter. However, a deduction is not lawful unless the county treasurer has complied with sections 321.24 and 321.153. 3. The five dollar processing fee charged by a county treasurer for collection of tax debt owed to the department of revenue pursuant to section 321.40, subsection 6, shall be retained for deposit in the county general fund. 4. This section does not apply to fees collected or retained by a county treasurer pursuant to participation in county issuance of driver’s licenses under chapter 321M. [C24, 27, 31, 35, §5012; C39, §5010.08; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §321.152] 83 Acts, ch 123, §126, 209; 84 Acts, ch 1305, §64; 91 Acts, ch 267, §608; 92 Acts, ch 1238, §32; 98 Acts, ch 1073, §12; 98 Acts, ch 1143, §19, 26; 2004 Acts, ch 1013, §25, 35; 2008 Acts, ch 1113, §8, 11, 103, 104; 2010 Acts, ch 1146, §4, 26; 2014 Acts, ch 1127, §8; 2024 Acts, ch 1145, §25, 26 Referred to in §321.145, 321.153, 331.427, 331.557