15-30-153. Funding for administration of special revenue accounts -- special revenue account for tax checkoff administration. (1) The department shall charge any special revenue account created after January 1, 1993, that is funded by means of an income tax checkoff the actual and necessary cost to create the special revenue account and to place the checkoff on the income tax return.
     (2) In addition to the charges in subsection (1), the department shall charge each special revenue account funded by means of an income tax checkoff the actual expenses necessary to administer the account. The department's charges may not exceed $3,000 for a tax year.
     (3) There are special revenue accounts in the state treasury for the administration of income tax checkoffs.
     (4) All charges collected pursuant to subsections (1) and (2) must be deposited in a tax checkoff administration account.
     (5) The money in a tax checkoff administration account, subject to appropriation, must be expended to administer the income tax checkoff for which the account was created.

     History: En. Secs. 1, 2, Ch. 581, L. 1993.