There is a newer version
of
this Section
2020 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3637 - SALES TAX DISTRIBUTION — DEFINITIONS.
Universal Citation: ID Code § 63-3637 (2020)
63-3637. SALES TAX DISTRIBUTION — DEFINITIONS. For the purposes of section 63-3638, Idaho Code, the following definitions shall apply:
(1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty (30) days prior to the next quarterly distribution from the revenue-sharing account.
(2) "Revenue-sharing account" means the account established in the treasury for all sales and use tax revenue to be distributed on a quarterly basis pursuant to section 63-3638(10), Idaho Code.
History:
[63-3637, added 2020, ch. 162, sec. 1, p. 470.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
