US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-106.  FEDERAL AID. The state tax commission is authorized to accept,
receipt, disburse and expend federal moneys, made available to accomplish in
whole or in part any of the purposes of the laws enforced by the state tax
commission. All moneys accepted under the provisions of this section shall be
accepted and expended by the state tax commission upon such terms and
conditions as prescribed by the United States. All moneys received by the
state tax commission pursuant to this section shall be deposited in the state
treasury and, unless otherwise prescribed by the authority in which said
moneys were received, shall be kept in separate funds designated according to
the purpose for which the moneys were made available, and held by the state in
trust for such purposes. All such moneys are hereby appropriated for the
purpose for which the same were made available, and the state tax commission
is empowered to disburse or expend said moneys in accordance with the terms
and conditions upon which they were made available.