Idaho § 63-3637 SALES TAX DISTRIBUTION — DEFINITIONS

Idaho Statutes

§ 63-3637 — SALES TAX DISTRIBUTION — DEFINITIONS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 36 SALES TAX

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.

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