[§235-20.5] Tax administration special fund; established.
There is established a tax administration special fund into which shall be deposited fees collected under sections 235-20, 235-110.9, and 235-110.91. The moneys in the fund shall be expended by the department to offset the costs associated with:(1) Issuing comfort letters;
(2) Issuing certificates under section 235-110.9; and
(3) Issuing certificates under section 235-110.91. [L 2004, c 215, pt of §3]