35-145. Control of taxes receivable from
counties; statements from county treasurer; violation;
penalty
A. The treasurer of each county shall:
1. Remit to the state treasurer, on or before the fifteenth day of each month
during each fiscal year, the portion of tax money belonging to the state which was
collected during the previous month.
2. Transmit to the state treasurer a statement of financial transactions in a form
authorized by the state treasurer.
B. Any county which fails or refuses to comply with the provisions of this section,
or refuses to pay any obligations due the state from the county, shall be notified in
writing by the state treasurer. Any county which persists in such failure or refusal for
a period of thirty days after mailing the notice is disqualified from receiving any
portion of the excise tax monies under section 42-5029 until the county complies with the
provisions of this section and pays the state its obligations.
C. The provisions of this section shall not bar or suspend the state's right to
commence an action for the purpose of compelling the collection or remitting of monies
due the state.
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