A. The I didn’t pay enough fund is established consisting of monies received pursuant to section 43-621.

Terms Used In Arizona Laws 43-211

  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • Director: means the director of the department of revenue. See Arizona Laws 43-104

B. The director of the department of revenue shall administer the fund. On notice from the director, the state treasurer shall invest and divest monies in the fund as provided by section 35-313, and monies earned from investment shall be credited to the fund.

C. The department of revenue shall use the monies in the fund for the administrative costs of this section, except that administrative costs may not exceed ten per cent of the monies in the fund. Any unexpended monies revert to the state general fund at the close of the fiscal year.

 

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