[§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]