Idaho § 63-4209 - Distribution of tax revenues
Full text of Idaho Idaho Statutes § 63-4209 — Distribution of tax revenues, with citation guidance and answers to common questions.
§ 63-4209. Distribution of tax revenues
The revenues received from the taxes imposed by section 63-4203 , Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed periodically as follows:
(1) An amount of money equal to the actual cost of collecting, administering and enforcing the tax by the commission, as determined by it shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the tax by the commission or in excess of any amount required to be distributed by subsection (2) of this section shall, at the end of each fiscal year, be distributed to the substance abuse treatment account.
(2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid from the state refund account and those moneys are hereby continuously appropriated for that purpose.
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-4209
What does Idaho Statutes § 63-4209 cover?
Section 63-4209 ("Distribution of tax revenues") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-4209?
A common citation format is "Idaho Statutes § 63-4209" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-4209 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.