(1)
(a) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the state into districts in each of which a branch office of the commission may be maintained.
(b) A county may not be divided in forming a district.
(2)
(a) The commission shall deposit at least quarterly all revenue collected or received by the commission under this chapter with the state treasurer.
(b) Subject to Sections 59-10-529 and 59-10-531, the commission shall distribute and credit, at least quarterly and based on a pro rata share of Income Tax Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (2)(a) to:
(i) the Income Tax Fund; and
(ii) the Uniform School Fund in accordance with Section 53F-9-201.1.
(c) The commission may credit to or draw from the Income Tax Fund and the Uniform School Fund:
(i) annually to adjust for differences between estimates and actual amounts; or
(ii) in the proportion described in Subsection (2)(b) to issue a refund.
(d) If a refund the commission makes is not claimed within two years from the date the commission issues the refund:
(i) the refund reverts to the state to be credited to the Income Tax Fund; and
(ii) no further claim may be made on the commission for the amount of the refund.