63-2564 — DISTRIBUTION OF TAX REVENUES


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2564.  DISTRIBUTION OF TAX REVENUES. (1) The revenues received from the
taxes imposed by section 63-2552, Idaho Code, and any penalties, interest, or
deficiency additions, shall be distributed by the 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 by the
    commission shall be paid through the state refund account, and those
    moneys are continuously appropriated.
    (b)  From the balance remaining with the state treasurer after deducting
    the amounts in subsection (a) of this section, all remaining moneys shall
    be remitted directly to the general fund of the state of Idaho and shall
    be remitted to that fund periodically, but no less frequently than
    quarterly.