Section 63-2702 - PAYMENT OF TAX - DISTRIBUTION OF REVENUE - INTEREST ON DELINQUENCIES(1) Said license tax shall be remitted with the statement required under section 63-2701, Idaho Code, and paid to the state tax commission, which shall distribute all moneys as follows:(2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the state tax commission to be paid shall be paid through the state refund account, and those moneys are hereby continuously appropriated for that purpose. Such refunds shall be authorized for the purpose of repaying overpayments made under this chapter, for the purpose of repaying any tax, penalty, or interest illegally assessed or collected, or for the purpose of paying any judgement rendered against the state tax commission under the provisions of this chapter.(3) The balance shall be distributed to the general account.(4) Taxes not paid on the due date shall become delinquent and shall bear interest from said due date at the rate provided in section 63-3045, Idaho Code.[(63-2702) 1931 (E.S.), ch. 3, sec. 2, p. 57; I.C.A., sec. 61-2202; am. 1971, ch. 63, sec. 1, p. 142; am. 1981, ch. 290, sec. 7, p. 602; am. 1986, ch. 73, sec. 12, p. 211; am. 1986, ch. 91, sec. 2, p. 268; am. 1987, ch. 260, sec. 3, p. 548.]