US Laws, Codes, Statutes & Cases

                                  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.