Statutory Text

Idaho Code § 63-2564 — Distribution Of Tax Revenues.

TITLE 63 REVENUE AND TAXATION CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES 63-2564. Distribution of tax revenues. (1) The revenues received from the taxes imposed by section 63-2552 , Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed by the tax commission 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 shall be paid through the state refund account, and those moneys are continuously appropriated. (b) From the balance remaining with the state treasurer after deducting the amounts in subsection (a) of this section, all remaining moneys shall be remitted directly to the general fund of the state of Idaho and shall be remitted to that fund periodically, but no less frequently than quarterly.

History:[63-2564, added 1974, ch. 173, sec. 4, p. 1432; am. 1976, ch. 51, sec. 16, p. 180; am. 1986, ch. 73, sec. 11, p. 211; am. 2000, ch. 60, sec. 3, p. 133.]

Source: legislature.idaho.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-IC63-SEC-24D72C

Entity Class

STATUTE / IDAHO-STATE-CODE-SECTION

Domain Signature

boisestandard.org

Jurisdiction

Idaho — United States

Citation

Idaho Code § 63-2564

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

46656f3a6e1ced83...

Semantic Edges

Pending — corpus passes queued

The statutory text of Idaho Code § 63-2564 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.

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Ch. 25 — CIGARETTE AND TOBACCO PRODUCTS TAXES

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