42-5353

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.