General Information

Iowa Code section 312.14 requires all cities to submit the SFR to the Iowa Department of Transportation (DOT) by December 1 of each year. In accordance with Iowa Code section 312.15, the Iowa DOT must notify the state treasurer of each city not in compliance with this requirement. Once notified, the state treasurer will withhold the Road Use Tax (RUT) funds allocated to the city until the city complies. If a city has not filed its report by the following March 1, RUT funds shall not be allocated to that city and all funds withheld under this provision shall revert to the street construction fund of the cities.

Important Dates For the SFR
Mid July Appropriate forms and instructions will be available.
December 1 Completed reports are due at the Iowa DOT.
December 5 The Iowa DOT provides a list of delinquent cities to the state treasurer. The state treasurer begins withholding RUT funds from delinquent cities. When a delinquent city submits its report, the Iowa DOT will notify the state treasurer immediately and the city will again be eligible to receive RUT funds.
January 1/February 1 The clerk of each delinquent city will be notified of the city's delinquent status, in the form of electronic mail(email).
February 1 The mayor of each delinquent city will be notified of the city's delinquent status by a certified letter.
March 1 Cities still in delinquent status as of this date will begin forfeiting all RUT funds withheld for the period beginning March 1 and ending whenever the city submits their report.