US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 26
                               COUNTY SALES TAX
    63-2605.  COLLECTION AND ADMINISTRATION OF LOCAL OPTION SALES OR USE TAXES
BY THE STATE TAX COMMISSION -- DISTRIBUTION. [EFFECTIVE UNTIL DECEMBER 31,
2009] (1) Any  county which has levied a tax pursuant to section 63-2602,
Idaho Code, may contract with the state tax commission for the collection and
administration of such taxes in like manner and under definitions and rules of
the state tax commission for the collection and administration of the state
sales or use tax under chapter 36, title 63, Idaho Code. A county which levies
such tax shall have the right to review and audit the records of collection
thereof maintained by the commission and the returns of taxpayers relating to
such tax. Alternatively, such county shall have authority to administer and
collect such tax.
    (2)  All revenues collected by the state tax commission pursuant to
section 63-2602, Idaho Code, shall be distributed as follows:
    (a)  An amount of money shall be distributed to the state refund fund
    sufficient to pay current refund claims. All refunds authorized by the
    commission to be paid shall be paid through the state refund fund and
    those moneys are continuously appropriated.
    (b)  An amount of money equal to such fee as may be agreed upon between
    the state tax commission and such county for the actual cost of the
    collection and administration of the tax. 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 at the end of each fiscal year shall be distributed as
    provided in subsection (2)(c) of this section.
    (c)  All remaining moneys received pursuant to this chapter shall be
    placed in a fund designated by the state controller and remitted monthly
    to the county levying such sales or use tax.