59-5-215. Disposition of taxes collected -- Credit to General Fund -- Transfer to State Reinvestment Restricted Account.
(1) Except as provided in Section,, or, or Subsection, a tax imposed and collected under Sectionshall be paid to the commission, promptly remitted to the state treasurer, and credited to the General Fund. 51-9-305 51-9-306 51-9-1102 59-5-202(5) 59-5-202
(2) For a fiscal year beginning on or after July 1, 2026, the Division of Finance shall transfer from the General Fund to the State Reinvestment Restricted Account created in Sectionthe amount credited to the General Fund under Subsectionthat exceeds $11,526,000. 51-9-1102 (1)