TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3637.  sales tax distribution — definitions. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply:

(1)  "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty (30) days prior to the next quarterly distribution from the revenue-sharing account.

(2)  "Revenue-sharing account" means the account established in the treasury for all sales and use tax revenue to be distributed on a quarterly basis pursuant to section 63-3638(10), Idaho Code.

History:

[63-3637, added 2020, ch. 162, sec. 1, p. 470.]