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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-2564

Distribution of tax revenues

Official textlegislature.idaho.govlast amended
63-2564.  (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.
Amendment 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.

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In this chapter (40 sections)
  1. 63-2506 · Imposition of tax
  2. 63-2507 · Stamps to be printed — Affixed to individual packages
  3. 63-2508 · Stamps to be affixed by person first receiving cigarettes in…
  4. 63-2509 · Compensation for affixing stamps
  5. 63-2510 · Payment of tax — Returns — Accounting for stamps
  6. 63-2510A · Bonding
  7. 63-2511 · Records to be kept — Inspection
  8. 63-2512 · Penalties
  9. 63-2513 · Contraband articles
  10. 63-2514 · Search and seizure
  11. 63-2515 · Compromise and confiscation
  12. 63-2516 · Collection and enforcement — Actions against state of Idaho
  13. 63-2517 · Jurisdiction over nonresidents
  14. 63-2519 · Civil action — Injunction
  15. 63-2520 · Distribution of moneys collected
  16. 63-2521 · Refunds — Limitations — Interest
  17. 63-2522 · Imposition and rate of tax
  18. 63-2523 · Prohibitions
  19. 63-2525 · Criminal penalties
  20. 63-2526 · Administrative sanctions
  21. 63-2527 · General provisions
  22. 63-2528 · Definitions
  23. 63-2529 · Applicability
  24. 63-2551 · Tobacco products tax — Definitions
  25. 63-2552 · Tax imposed — Rate
  26. 63-2552A · Additional tax imposed — Rate
  27. 63-2552B · Tobacco products use tax
  28. 63-2553 · Legislative intent
  29. 63-2554 · Permit required
  30. 63-2555 · Books and records to be preserved — Entry and inspection by…
  31. 63-2556 · Preservation of invoices of sales to other than ultimate…
  32. 63-2557 · Invoices of purchases to be procured by retailer, subjobber —…
  33. 63-2558 · Records of shipments, deliveries from public warehouse of…
  34. 63-2559 · When credit may be obtained for tax paid
  35. 63-2560 · Tax payable monthly — Returns — Other than monthly returns —…
  36. 63-2561 · Title of act
  37. 63-2562 · Additions and penalties
  38. 63-2563 · Collection and enforcement
  39. 63-2564 · Distribution of tax revenues
  40. 63-2565 · Refunds, limitations, interest
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