Iowa Code
Chapter 100D - FIRE PROTECTION SYSTEM INSTALLATION AND MAINTENANCE
Section 100D.7 - Deposit and use of moneys collected.

100D.7 Deposit and use of moneys collected.
1. The state fire marshal shall set the license fees and renewal fees for all licenses issued pursuant to this chapter, by rule, based upon the actual costs of licensing.
2. All fees assessed pursuant to this chapter shall be retained as repayment receipts by the division of state fire marshal in the department of public safety and such fees received shall be used exclusively to offset the costs of administering this chapter.
3. Notwithstanding section 8.33, fees collected by the division of state fire marshal that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the succeeding fiscal year.
2008 Acts, ch 1094, §8, 18