A. Except as otherwise provided in this section, or unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article.
B. The revenue derived from eighty per cent of the tax rate imposed by this chapter is designated as distribution base and shall be distributed pursuant to section 42-5029, subsection D.
C. The revenue derived from twenty per cent of the tax rate imposed by this chapter shall be credited to the state general fund and appropriated each year for public educational purposes.