2005 Idaho Code - 63-2412 — DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND AIRCRAFT ENGINE FUEL

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2412.  DISTRIBUTION OF TAX REVENUES FROM TAX ON GASOLINE AND AIRCRAFT
ENGINE FUEL. (1) The revenues received from the taxes imposed by sections
63-2402 and 63-2421, Idaho Code, upon the receipt or use of gasoline, and any
penalties, interest, or deficiency additions, shall be distributed
periodically as follows:
    (a)  An amount of money equal to the actual cost of collecting,
    administering and enforcing the gasoline tax requirements 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 gasoline tax requirements by the commission at the end of
    each fiscal year shall be distributed as listed in paragraph (e) of this
    subsection.
    (b)  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.
    (c)  As soon as possible after the beginning of each fiscal year, the sum
    of two hundred fifty thousand dollars ($250,000) shall be distributed to
    the railroad grade crossing protection account in the dedicated fund, to
    pay the amounts from the account pursuant to the provisions of section
    62-304C, Idaho Code.
    (d)  As soon as possible after the beginning of each fiscal year, the sum
    of one hundred thousand dollars ($100,000) shall be distributed to the
    local bridge inspection account in the dedicated fund, to pay the amounts
    from the account pursuant to the provisions of section 40-703, Idaho Code.
    (e)  From the balance remaining with the commission after distributing the
    amounts in paragraphs (a) through (d) of subsection (1) of this section:
         1.  One and twenty-eight hundredths percent (1.28%) shall be
         distributed as follows: sixty-six percent (66%) of the one and
         twenty-eight hundredths percent (1.28%) shall be distributed to the
         waterways improvement account, as created in chapter 15, title 57,
         Idaho Code. Up to twenty percent (20%) of the moneys distributed to
         the waterways improvement account under the provisions of this
         paragraph may be used by the department of parks and recreation to
         defray administrative costs. Any moneys unused at the end of the
         fiscal year by the department of parks and recreation shall be
         returned to the state treasurer for deposit in the waterways
         improvement account. Thirty-three percent (33%) of the one and
         twenty-eight hundredths percent (1.28%) shall be distributed into the
         park and recreation capital improvement account as created in section
         57-1801, Idaho Code. One percent (1%) of the one and twenty-eight
         hundredths percent (1.28%) shall be distributed to the search and
         rescue fund created in section 67-2913, Idaho Code;
         2.  One and twenty-eight hundredths percent (1.28%) shall be
         distributed as follows: sixty-six percent (66%) of the one and
         twenty-eight hundredths percent (1.28%) shall be distributed to the
         off-road motor vehicle account, as created in section 57-1901, Idaho
         Code. Up to twenty percent (20%) of the moneys distributed to the
         off-road motor vehicle account by this subparagraph may be used by
         the department of parks and recreation to defray administrative
         costs. Any moneys unused at the end of the fiscal year by the
         department of parks and recreation shall be returned to the state
         treasurer for deposit in the off-road motor vehicle account.
         Thirty-three percent (33%) of the one and twenty-eight hundredths
         percent (1.28%) shall be distributed into the park and recreation
         capital improvement account as created in section 57-1801, Idaho
         Code. One percent (1%) of the one and twenty-eight hundredths percent
         (1.28%) shall be distributed to the search and rescue fund created in
         section 67-2913, Idaho Code; and
         3.  Forty-four hundredths percent (.44%) shall be distributed to the
         park and recreation capital improvement account as created in section
         57-1801, Idaho Code, to be used solely to develop, construct,
         maintain and repair roads, bridges and parking areas within and
         leading to parks and recreation areas of the state.
         4.  The balance remaining shall be distributed to the highway
         distribution account created in section 40-701, Idaho Code.
    (2)  The revenues received from the taxes imposed by section 63-2408,
Idaho Code, and any penalties, interest, and deficiency amounts, shall be
distributed 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 to be paid shall be paid from the state refund account, and
    those moneys are hereby continuously appropriated.
    (b)  The balance remaining of all the taxes collected shall be distributed
    to the state aeronautics account, as provided in section 21-211, Idaho
    Code.