2005 Idaho Code - 63-2418 — DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2418.  DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS. The
revenues received from the tax imposed by this chapter upon the receipt of
special fuel and any penalties, interest, or deficiency additions, or from the
fees imposed by the commission under the provisions of section 63-2424 or
63-2438, Idaho Code, shall be distributed as follows:
    (1)  An amount of money equal to the actual cost of collecting,
administering and enforcing the special fuels tax provisions 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
special fuels tax requirements by the commission at the end of each fiscal
year shall be distributed to the highway distribution 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 under this chapter shall be paid from the state refund
account, those moneys being hereby continuously appropriated.
    (3)  The balance remaining with the commission after distributing the
amounts specified in subsections (1) and (2) of this section shall be
distributed to the highway distribution account, established in section
40-701, Idaho Code.