Idaho State Statutes - Idaho Attorney Directory

(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.

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