28-8345. Registration fees; penalties; taxes; distribution
A. Monies received from the registration fees collected pursuant to this article shall be transmitted to the state treasurer, pursuant to sections 35-146 and 35-147, for distribution as follows:
1. 50 percent in the state general fund.
2. 35 percent in the state aviation fund established by section 28-8202 for use in the construction, development and improvement of airports.
3. 9.5 percent to counties in the proportion that the population of each county bears to the total population of this state.
4. 5.5 percent to incorporated cities and towns in the proportion that the population of each city or town bears to the total population of this state. Monies distributed pursuant to this paragraph may be used by the city or town for any purpose permitted by law.
B. Monies received from civil penalties collected pursuant to this article shall be deposited, pursuant to sections 35-146 and 35-147, in the state general fund.
C. Not later than the fifteenth day of each month, the department shall transmit monies received from the taxes imposed under this article to the state treasurer who shall deposit the monies pursuant to subsection A of this section.