43-211. I didn't pay enough fund
A. The I didn't pay enough fund is established consisting of monies received
pursuant to section 43-621.
B. The director of the department of revenue shall administer the fund. On notice
from the director, the state treasurer shall invest and divest monies in the fund as
provided by section 35-313, and monies earned from investment shall be credited to the
fund.
C. The department of revenue shall use the monies in the fund for the
administrative costs of this section, except that administrative costs may not exceed ten
per cent of the monies in the fund. Any unexpended monies revert to the state general
fund at the close of the fiscal year.
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