Morgans wrote:

Farmers can apply (I think this is how it works) to get the highway tax
money refunded. Could he not, do that, and then pay those taxes along
with the difference in aviation taxes, back to the feds?

Some States will refund taxes paid for non-highway use of road fuel. I could
never figure out how to get such a refund from New Jersey back when I had my
150, and I don't know if Iowa issues such a refund.

As far as paying the funds into the aviation trust fund goes, the Feds will be
happy to take a non-specific contribution into the general fund, but you can't
target the destination like that. We've explored this avenue for contributions
to the NPS and hit a stone wall there.

George Patterson
Coffee is only a way of stealing time that should by rights belong to
your slightly older self.