TITLE 63

REVENUE AND TAXATION

CHAPTER 25

CIGARETTE AND TOBACCO PRODUCTS TAXES

63-2520.  Distribution of moneys collected. Revenues received from the taxes imposed by this chapter, and any revenues received from licenses, permits, penalties, interest, or deficiency additions, shall be distributed by the state tax commission as follows:

(a)  An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized under this chapter by the state tax commission shall be paid through the state refund account, and those moneys are continuously appropriated.

(b)  The balance remaining with the state treasurer after deducting the amount described in subsection (a) of this section shall be distributed as follows:

(1)  Five million dollars ($5,000,000) shall be distributed to the permanent building fund created by section 57-1108, Idaho Code.

(2)  Three hundred sixty thousand dollars ($360,000) shall be distributed to the central cancer registry fund and is subject to appropriation as provided for in chapter 35, title 67, Idaho Code.

(3)  Three hundred thousand dollars ($300,000) shall be distributed to the cancer control fund created by section 57-1702, Idaho Code, and is subject to appropriation as provided for in chapter 35, title 67, Idaho Code.

(4)  An amount equal to the annual general fund appropriation for bond levy equalization, less the amount distributed under section 67-7434(1), Idaho Code, if applicable, pursuant to section 33-906, Idaho Code, shall be annually distributed to the general fund.

(5)  All remaining moneys shall be distributed as follows: For fiscal years on and after July 1, 2006, all moneys shall be distributed to the permanent building fund with the moneys to be used for the repair, remodel and restoration of the state capitol building and state facilities pertaining to the capitol restoration until such time as the capitol restoration is adequately funded as certified by the director of the department of administration. Thereafter, all remaining moneys shall be distributed in the following priority order:

(i)   Four million seven hundred thousand dollars ($4,700,000) to be used for the purpose of paying the state match as required for federal funds committed to pay the annual scheduled GARVEE debt service until such time as the Idaho housing and finance association certifies that any such bonds or notes are adequately paid for, in accordance with chapter 62, title 67, Idaho Code;

(ii)  Five million dollars ($5,000,000) to the secondary aquifer planning, management and implementation fund as established in section 42-1780, Idaho Code. Such moneys shall be used for statewide aquifer stabilization; and

(iii) All remaining moneys following distributions pursuant to subparagraphs (i) and (ii) of this paragraph shall be distributed to the transportation expansion and congestion mitigation fund established in section 40-720, Idaho Code.

History:

[63-2520, added 1974, ch. 211, sec. 20, p. 1548; am. 1975, ch. 57, sec. 1, p. 121; am. 1976, ch. 51, sec. 15, p. 179; am. 1978, ch. 182, sec. 1, p. 413; am. 1979, ch. 33, sec. 2, p. 49; am. 1980, ch. 1, sec. 1, p. 3; am. 1982, ch. 49, sec. 1, p. 74; am. 1984, ch. 146, sec. 1, p. 341; am. 1986, ch. 73, sec. 10, p. 210; am. 1987, ch. 254, sec. 2, p. 517; am. 1989, ch. 345, sec. 1, p. 872; am. 1994, ch. 45, sec. 2, p. 73; am. 1994, ch. 180, sec. 155, p. 522; am. 2000, ch. 60, sec. 2, p. 132; am. 2003, ch. 362, sec. 3, p. 967; am. 2005, ch. 404, sec. 3, p. 1378; am. 2006, ch. 311, sec. 11, p. 967; am. 2009, ch. 344, sec. 2, p. 1078; am. 2014, ch. 115, sec. 3, p. 329; am. 2014, ch. 337, sec. 2, p. 834; am. 2017, ch. 322, sec. 12, p. 850; am. 2023, ch. 139, sec. 1, p. 383.]