[§248-2.6]  County surcharge on statetax; disposition of proceeds.  [Repealed on December 31, 2022.  L 2005,c 247, §9.]  (a)  If adopted by county ordinance, all county surcharges onstate tax collected by the director of taxation shall be paid into the statetreasury quarterly, within ten working days after collection, and shall beplaced by the director of finance in special accounts.  Out of the revenuesgenerated by county surcharges on state tax paid into each respective statetreasury special account, the director of finance shall deduct ten per cent ofthe gross proceeds of a respective county's surcharge on state tax to reimbursethe State for the costs of assessment, collection, and disposition of thecounty surcharge on state tax incurred by the State.  Amounts retained shall begeneral fund realizations of the State.

(b)  The amounts deducted for costs ofassessment, collection, and disposition of county surcharges on state tax shallbe withheld from payment to the counties by the State out of the countysurcharges on state tax collected for the current calendar year.

(c)  For the purpose of this section, the costsof assessment, collection, and disposition of the county surcharges on statetax shall include any and all costs, direct or indirect, that are deemednecessary and proper to effectively administer this section and sections237-8.6 and 238-2.6.

(d)  After the deduction and withholding of thecosts under subsections (a) and (b), the director of finance shall pay theremaining balance on [a] quarterly basis to the director of finance of eachcounty that has adopted a county surcharge on state tax under section 46-16.8. The quarterly payments shall be made after the county surcharges on state taxhave been paid into the state treasury special accounts or after thedisposition of any tax appeal, as the case may be.  All county surcharges onstate tax collected shall be distributed by the director of finance to thecounty in which the county surcharge on state tax is generated and shall be ageneral fund realization of the county, to be used for the purposes specifiedin section 46-16.8 by each of the counties. [L 2005, c 247, §5]