Title 57, PUBLIC FUNDS IN GENERAL

57-1108. PERMANENT BUILDING FUND CREATED -- USE OF FUND. The permanent building fund is hereby created and established in the state treasury to which shall be deposited all revenues derived from taxes imposed and transfers authorized pursuant to the provisions of this act. All mo…

57-1109. NET REVENUES RECEIVED FROM ABANDONED PROPERTY DEPOSITED TO CREDIT OF GENERAL FUND. Any net revenues derived under and pursuant to the provisions of chapter 5, title 14, Idaho Code, shall be deposited by the authority collecting the same directly to the credit of the gene…

57-1110. ADDITIONAL TAX ON FILING INCOME TAX CREDITED TO PERMANENT BUILDING FUND. The state tax commission of the state of Idaho is hereby directed to deposit ten dollars ($10.00) for each tax return it processes in regard to which the taxpayer is required to pay the tax imposed …

57-1112. ANTICIPATION OF REVENUES IN PERMANENT BUILDING FUND. The state treasurer is hereby authorized and directed to anticipate the revenues in the permanent building fund by the issuance of tax anticipation notes in accordance with authority conferred by sections 63-3201, 63-3…

57-1113. REFUND OF TAX. When it is determined that a taxpayer is entitled to a refund of beer tax, cigarette tax or the income tax filing fee, after such or any portion thereof has been credited to the permanent building fund, the tax collector hereby is empowered to authorize an…