42-5353
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42-5353. Administration; disposition of revenues A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed under this article. B. Forty per cent of the revenue derived from the tax imposed by section 42-5352, subsection A is designated as distribution base and shall be distributed pursuant to section 42-5029, subsection D. C. Sixty per cent of the revenue derived from the tax imposed by section 42-5352, subsection A shall be credited to the state general fund. D. One hundred per cent of the revenue derived from the tax imposed by section 42-5352, subsection B shall be credited to the state general fund. |