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  [Repealed on December 31, 2022.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



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



(c)  For the purpose of this section, the costs
of assessment, collection, and disposition of the county surcharges on state
tax shall include any and all costs, direct or indirect, that are deemed
necessary and proper to effectively administer this section and sections
237-8.6 and 238-2.6.



(d)  After the deduction and withholding of the
costs under subsections (a) and (b), the director of finance shall pay the
remaining balance on [a] quarterly basis to the director of finance of each
county 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 tax
have been paid into the state treasury special accounts or after the
disposition of any tax appeal, as the case may be.  All county surcharges on
state tax collected shall be distributed by the director of finance to the
county in which the county surcharge on state tax is generated and shall be a
general fund realization of the county, to be used for the purposes specified
in section 46-16.8 by each of the counties. [L 2005, c 247, §5]