Idaho State Statutes - Idaho Attorney Directory

(1) The moneys received
into the liquor account shall be transferred or appropriated as follows:
(a) An amount of money equal to the actual cost of purchase of alcoholic
liquor and payment of expenses of administration and operation of the
dispensary, as determined by the superintendent and certified quarterly to
the state controller, shall be transferred back to the dispensary;
provided, that the amount so transferred back for administration and
operation of the dispensary shall not exceed the amount authorized to be
expended by regular appropriation authorization.
(b) From the balance remaining after transferring the amounts authorized
by subsection (a) above:
(i) One million two hundred thousand dollars ($1,200,000) shall be
transferred annually to the alcoholism treatment account, which is
hereby created in the trust and agency fund;
(ii) Three hundred thousand dollars ($300,000) shall be transferred
annually to the community college account, created by section
33-2139, Idaho Code;
(iii) One million two hundred thousand dollars ($1,200,000) shall be
transferred annually to the public school income fund, as defined in
section 33-903, Idaho Code;
(iv) Four million nine hundred forty-five thousand dollars
($4,945,000) shall be transferred annually to the general account in
the state operating fund; and
(v) Six hundred fifty thousand dollars ($650,000) shall be
transferred annually to the cooperative welfare account in the
dedicated fund.
(c) Forty percent (40%) of the balance remaining after the transfers
authorized by paragraphs (a) and (b) above have been made is hereby
appropriated to and shall be paid to the several counties. Each county
shall be entitled to an amount in the proportion that liquor sales through
the dispensary in that county during the state's previous fiscal year bear
to total liquor sales through the dispensary in the state during the
state's previous fiscal year, except that no county shall be entitled to
an amount less than that county received in distributions from the liquor
account during the state's fiscal year 1981.
(d) Sixty percent (60%) of the balance remaining after the transfers
authorized by paragraphs (a) and (b) above have been made is hereby
appropriated to and shall be paid to the several cities as follows:
(i) Ninety percent (90%) of the amount appropriated to the cities
shall be distributed to those cities which have a liquor store or
distribution station located within the corporate limits of the city.
Each such city shall be entitled to an amount in the proportion that
liquor sales through the dispensary in that city during the state's
previous fiscal year bear to total liquor sales through the
dispensary in the state during the state's previous fiscal year,
except that no city shall be entitled to an amount less than that
city received in distributions from the liquor account during the
state's fiscal year 1981;
(ii) Ten percent (10%) of the amount appropriated to the cities
shall be distributed to those cities which do not have a liquor store
or distribution station located within the corporate limits of the
city. Each such city shall be entitled to an amount in the proportion
that that city's population bears to the population of all cities in
the state which do not have a liquor store or distribution station
located within the corporate limits of the city, except that no city
shall be entitled to an amount less than that city received in
distributions from the liquor account during the state's fiscal year
1981.
(2) All transfers and distributions shall be made periodically, but not
less frequently than quarterly but, the apportionments made to any county or
city, which may during the succeeding three (3) year period be found to have
been in error either of computation or transmittal, shall be corrected during
the fiscal year of discovery by a reduction of apportionments in the case of
over-apportionment or by an increase of apportionments in the case of
under-apportionment. The decision of the superintendent on entitlements of
counties and cities shall be final, and shall not be subject to judicial
review.

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