§ 35-3-14 - Receipts credited to general fund – Credit of special receipts to specific appropriations – Fees of attorneys for collection of taxes.
SECTION 35-3-14
§ 35-3-14 Receipts credited to generalfund – Credit of special receipts to specific appropriations – Feesof attorneys for collection of taxes. – (a) Except as otherwise provided, all revenues of the state, with the exceptionof funds either exempted in the constitution or held in trust, shall becredited to the general fund, subject to appropriations for all operatingexpenditures of the state.
(b) The governor and the director of administration, upon thepetition of the public works division of the department of transportation, maycredit the appropriation accounts of the division, under the proper codedesignations, with the portions of specific receipts of the division depositedby it with the general treasurer; being sums of money derived from the sale ofmaterials or sums of money received from the various cities and towns forhighway work or sums of money received from private sources for highway work,as in the judgment of the director of administration are necessary to prevent adepletion of the specific appropriation account under the code designation.
(c) The state controller may credit the appropriationaccounts of the general fund or any special funds of the state with thereceipts from the sale of salvage or surplus items of value when the receiptsare the direct result of the activity for which the account or fund isestablished, unless disposition of the receipts is otherwise provided for bylaw.
(d) Where the director of administration determines that heor she shall engage attorneys to collect delinquent taxes for the taxadministrator, authorization to so engage being confirmed hereby, and entersinto a written agreement with the attorneys to compensate them on a fee basisfor services which they render in effecting the collections, the director isfurther authorized to permit the attorneys to first deduct the agreed amount ofthe fee or fees from the amount of collections effected by them, which amount,less the agreed amount of the fee or fees, shall be remitted by the attorneysto the tax administrator within thirty (30) days, and after the deductions, allthe remittances shall be credited to the general fund.