(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.

(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 daily deposit 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 balance of the revenue described in Subsection (2)(a) shall be periodically distributed and credited to the Education Fund. (c) 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 Education Fund; and (ii) no further claim may be made on the commission for the amount of the refund.

(a) The commission shall daily deposit 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 balance of the revenue described in Subsection (2)(a) shall be periodically distributed and credited to the Education Fund.

(c) 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 Education Fund; and (ii) no further claim may be made on the commission for the amount of the refund.

(i) the refund reverts to the state to be credited to the Education Fund; and

(ii) no further claim may be made on the commission for the amount of the refund.