T23CH4
Title 23 > T23CH4
Sections (8)
23-401
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 4 LIQUOR FUND 23-401. Liquor account created. The state treasurer shall be custodian of an account in the agency asset fund, which is hereby created, to be known as the liquor account, into which shall be paid all revenues derived from sales of alcoholic beverages and other merchandise, excise taxes, licenses, permits, fees, profits on sales, sales of equipment and supplies, and all other moneys accruing or received under any of the provisions of this act. All moneys, properties, buildings, plants, apparatus, real estate, securities acquired by or through the moneys belonging to the liquor account, including interest earned thereon, shall be the property of the liquor account. History: [23-401, added 1939, ch. 222, sec. 701, p. 465; am. 1982, ch. 255, sec. 2, p. 655; am. 2006, ch. 18, sec. 4, p. 70.]
23-402
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 4 LIQUOR FUND 23-402. Appropriation. All moneys appropriated for, accruing to, or received by said fund are hereby appropriated for the purpose of this act for the purchase of alcoholic liquor, and the purchase of other nonalcohol merchandise sold through the division and payment of expenses of administration and operation of the division, and the same shall be paid out by the state treasurer only upon vouchers prepared and certified to by the division and approved by the state board of examiners. History: [23-402, added 1939, ch. 222, sec. 702, p. 465; am. 2006, ch. 18, sec. 5, p. 70; am. 2009, ch. 23, sec. 29, p. 60.]
23-403
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 4 LIQUOR FUND 23-403. Reserve. No distribution of any surplus from the liquor fund shall be made as provided in the following section, unless there shall be moneys in said fund after setting aside and reserving the following: (a) Funds sufficient to pay all current obligations of the division. (b) A cash reserve of fifty thousand dollars ($50,000) over and above all other assets. History: [23-403, added 1939, ch. 222, sec. 703, p. 465; am. 2009, ch. 23, sec. 30, p. 61.]
23-404
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 4 LIQUOR FUND 23-404. Distribution of moneys in liquor account. (1) The moneys received into the liquor account shall be transferred or appropriated as follows: (a) An amount of money equal to the actual cost of purchase of alcoholic liquor and payment of expenses of administration and operation of the division, as determined by the director and certified quarterly to the state controller, shall be transferred back to the division; provided, that the amount so transferred back for administration and operation of the division shall not exceed the amount authorized to be expended by regular appropriation authorization. (b) From fiscal year 2006 through fiscal year 2009, forty percent (40%) of the balance remaining after transferring the amounts authorized by paragraph (a) of this subsection shall be transferred or appropriated pursuant to this paragraph. Beginning in fiscal year 2010, the percentage transferred pursuant to this paragraph shall increase to forty-two percent (42%) with an increase of two percent (2%) for each subsequent fiscal year thereafter until fiscal year 2014, when such percentage shall be fifty percent (50%). (i) For fiscal year 2006 and through fiscal year 2009, one million eight hundred thousand dollars (2,080,000) shall be transferred annually to the substance abuse treatment fund created in section 23-408 , Idaho Code; (iii) Eight hundred thousand dollars (1,200,000) shall be transferred annually to the public school income fund as defined in section 33-903 , Idaho Code; (v) Six hundred fifty thousand dollars (680,000) shall be transferred annually to the drug court, mental health court and family court services fund; (vii) Four hundred forty thousand dollars ($440,000) shall be transferred annually to the drug and mental health court supervision fund created in section 23-409 , Idaho Code; and (viii) The balance shall be transferred to the general fund, after one and one-half percent (1.5%) of such balance is transferred to the peace officers standards and training fund created in section 19-5116 , Idaho Code. (c) The remainder of the moneys received in the liquor account shall be appropriated and paid as follows: (i) For fiscal year 2018, forty percent (40%) of the balance remaining after the transfers authorized by paragraphs (a) and (b) of this subsection have been made is hereby appropriated to and shall be paid to the several counties. For fiscal year 2019, the amount apportioned to counties shall decrease to
23-406
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 4 LIQUOR FUND 23-406. Administrative expense. Claims for salaries, wages, and other compensation, premiums on official bonds, traveling and other expenses of the director and other officers and employees, and all other expenditures made by the division in the exercise of its powers hereunder shall be paid from the liquor fund as a part of the cost of the administration of this act. History: [23-406, added 1939, ch. 222, sec. 706, p. 465; am. 1941, ch. 10, sec. 10, p. 20; am. 2009, ch. 23, sec. 32, p. 62; am. 2012, ch. 113, sec. 13, p. 315.]
23-407
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 4 LIQUOR FUND 23-407. Deposit of revenue. It shall be the duty of all special distributors, officers, agents, and employees to report and pay over to the division, in such manner and pursuant to such rules as may be adopted by it, all revenues derived from the sale of alcoholic beverages, all revenues derived from the sale of all other merchandise sold on behalf of the division, excise taxes, licenses, permits, fees, profits on sales, or other revenues resulting from the operation of this act, and the division shall deposit the same with the state treasurer to the credit of the liquor fund. History: [23-407, added 1939, ch. 222, sec. 707, p. 465; am. 2006, ch. 18, sec. 6, p. 70; am. 2009, ch. 23, sec. 33, p. 63.]
23-408
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 4 LIQUOR FUND 23-408. Substance abuse treatment fund. There is hereby created in the state treasury, the substance abuse treatment fund. Moneys remitted to the substance abuse treatment fund by the division and from the tax on beer and wine are intended to be utilized for substance abuse treatment services at both the state and local levels. Moneys in the fund may be expended pursuant to appropriation and are intended to assist state government and local units of government in providing affordable, accessible substance abuse treatment services, including crisis intervention and detoxification services, inpatient and outpatient treatment services, and recovery support services for all Idaho residents. The state treasurer is authorized to invest all idle moneys in the fund and the interest earned on such investment shall be returned to the fund. History: [23-408, added 2007, ch. 141, sec. 2, p. 409; am. 2009, ch. 23, sec. 34, p. 63.]
23-409
TITLE 23 ALCOHOLIC BEVERAGES CHAPTER 4 LIQUOR FUND 23-409. Drug and mental health court supervision fund. There is hereby created in the state treasury, the drug and mental health court supervision fund. Moneys remitted to the drug and mental health court supervision fund by the division are intended to be utilized by the Idaho department of correction for the supervision of offenders sentenced to drug or mental health court. Moneys in the fund may be expended pursuant to appropriation and are intended to assist the courts in managing and monitoring this high-risk and high-need population. The state treasurer is authorized to invest all idle moneys in the fund and the interest earned on such investment shall be returned to the fund. History: [23-409, added 2007, ch. 141, sec. 3, p. 409; am. 2009, ch. 23, sec. 35, p. 63.]