Section 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 and 235-110.9;(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 $2,000,000 shall be deposited into the general fund; and(3) Fines assessed pursuant to section 237D-4.(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 [section] 235-110.9;(3) Administering the operations of the special enforcement section;(4) Funding support staff positions in the special enforcement section; and(5) Developing, implementing, and providing taxpayer education programs, including tax publications.Amended by L 2019, c 261,§ 1, eff. 7/5/2019.Amended by L 2018, c 123,§ 1, eff. 7/1/2018.Amended by L 2015, c 204,§ 2, eff. 1/1/2016.Amended by L 2014, c 89,§ 1, eff. 6/16/2014.Amended by L 2013, c 58,§ 1, eff. 5/1/2013. L 2004, c 215 , pt of §3; am L 2007, c 206, §§ 3, 8 §§3, 8; am L 2009, c 134, §§ 5, 13 (1) §§5, 13 .