15-1-141. (Temporary) Administrative assessment. (1) The department shall establish a fee of up to 0.45% of selected taxes collected by the department in order to recover costs and expenses associated with the POINTS replacement system described in 15-1-140. The fee must be set annually to provide revenue equal to the debt service on the bonds authorized in 17-5-1608 or the projected principal and interest payments on the loan provided for in 17-5-2001.
     (2) The department shall deposit the fee in an account in the state special revenue fund to the credit of the department.
     (3) The department may adopt rules for identifying which taxes the administrative fee applies to and establishing the rate of the fee. (Terminates June 30, 2011--sec. 18, Ch. 597, L. 2003.)

     History: En. Sec. 5, Ch. 597, L. 2003.