§235-20.5  Tax administration special fund; established.  (a)  There is established a tax administration special fund, into which shall be deposited:

     (1)  Fees collected under sections 235-20, 235-110.9, and 235-110.91;

    [(2)] Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of $500,000 shall be deposited into the general fund.

     (b)  The moneys in the fund shall be used for the following purposes:

     (1)  Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;

     (2)  Issuing certificates under sections 235-110.9 and 235-110.91; and

     (3)  Administering the operations of the special enforcement section. [L 2004, c 215, pt of §3; am L 2007, c 206, §§3, 8; am L 2009, c 134, §§5, 13(1), (3); am L 2013, c 58, §1]