Budgeting
State Appropriations and Tax Limitation Act
Section 205
Money excluded from the limitation.
     63J-3-205.   Money excluded from the limitation.
     Money from the following sources is excluded from the revenues appropriated and used in determining a limitation:
     (1) money received from the government of the United States including federal mineral lease payments;
     (2) money received by the state from another unit of government, except the proceeds of taxes, fees, or penalties imposed by the state and collected by the other unit of government;
     (3) money derived from the issuance of, or to pay interest, principal, or redemption premiums on, any security;
     (4) money received from the sale of fixed assets or gains on fixed asset transfers;
     (5) the proceeds of contracts, grants, gifts, donations, and bequests made to the state for a purpose specified by the contractor or donor;
     (6) user charges derived by the state from the sale of a product or service pledged or legally available to repay any security or for which the quantity of the product or level of service provided to a user is at the discretion of the user; and
     (7) money raised to meet fiscal emergencies.

Amended by Chapter 342, 2011 General Session
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