42-5035. Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
A. The tax monies accruing to the counties under this article shall be credited to the general fund of each respective county.
B. The department, on or before the first Monday of July each year, shall estimate the anticipated tax monies to be collected under this article payable to each county of the state under this article during the ensuing fiscal year, and shall forthwith transmit the estimate to each county treasurer. The board of supervisors may include the estimate in the county's budget in its estimate of receipts from sources other than property taxes.
C. No debt, obligation or liability shall be paid or liquidated from any portion of the tax collected under this article which is credited to the county general fund unless it is for an item or purpose specific in amount included in the budget.