TITLE 63

REVENUE AND TAXATION

CHAPTER 42

ILLEGAL DRUG STAMP TAX ACT

63-4209.  Distribution of tax revenues. The revenues received from the taxes imposed by section 63-4203, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows:

(1)  An amount of money equal to the actual cost of collecting, administering and enforcing the tax by the commission, as determined by it shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the tax by the commission or in excess of any amount required to be distributed by subsection (2) of this section shall, at the end of each fiscal year, be distributed to the substance abuse treatment account.

(2)  An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid from the state refund account and those moneys are hereby continuously appropriated for that purpose.

History:

[(63-4209) 63-4208, added 1989, ch. 144, sec. 1, p. 351; am. and redesignated, 1990, ch. 179, sec. 9, p. 383.]