Idaho § 63-3637 SALES TAX DISTRIBUTION — DEFINITIONS

Idaho Statutes

§ 63-3637 — SALES TAX DISTRIBUTION — DEFINITIONS

Idaho § 63-3637

Title 63REVENUE AND TAXATION

Ch. 36SALES TAX

This text of Idaho § 63-3637 (SALES TAX DISTRIBUTION — DEFINITIONS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3637 (2026).

Text

For the purposes of section 63-3638, Idaho Code, the following definitions shall apply:

(1)"Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty (30) days prior to the next quarterly distribution from the revenue-sharing account.

(2)"Revenue-sharing account" means the account established in the treasury for all sales and use tax revenue to be distributed on a quarterly basis pursuant to section 63-3638 (10), Idaho Code.

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For the purposes of section 63-3638, Idaho Code, the following definitions shall apply:
(1) "Per capita distribution" means the amount to be distributed to cities and counties on the basis of their most current population or population estimates available from the United States census bureau no later than thirty (30) days prior to the next quarterly distribution from the revenue-sharing account.
(2) "Revenue-sharing account" means the account established in the treasury for all sales and use tax revenue to be distributed on a quarterly basis pursuant to section 63-3638 (10), Idaho Code.