Special appropriation for tax refunds for elderly and disabled persons.
There is hereby appropriated from the state general fund the sum of one million
dollars ($1,000,000), or so much thereof as may be necessary, to the Department of Revenue and
Regulation to provide refunds for real property tax and sales tax to elderly and disabled persons
pursuant to chapters 10-18A and 10-45A. An amount not to exceed ten thousand dollars in fiscal
year 2005 may be used for the administrative costs of this Act.
The secretary of revenue and regulation shall approve vouchers and the state auditor
shall draw warrants to pay expenditures authorized by this Act.
Any amounts appropriated in this Act not lawfully expended or obligated by
30, 2005, shall revert in accordance with