LIQUOR CONTROL BOARD ‑- LIQUOR REVOLVING FUND ‑- COUNTY DISTRIBUTION.STATE TREASURER ‑- LIQUOR EXCISE TAX FUND ‑- COUNTY DISTRIBUTION The liquor control board must compute and distribute funds in the liquor revolving fund to counties based upon population as shown by the last federal or official county census, whichever is later, undiminished by incorporations and annexations.  The state treasurer must apportion and distribute funds in the liquor excise tax fund to counties based upon population as shown by the last federal or official county census, whichever is later, undiminished by incorporations and annexations.

LIQUOR REVOLVING FUND ‑- FORMULA FOR DETERMINING OFFICIAL POPULATION OF UNINCORPORATED AREA OF COUNTY SUBSEQUENT TO ANNEXATION OF AREA TO A CITY ‑- EXECUTION OF CERTIFICATE The formula for ascertaining the population of the unincorporated area of a county subsequent to annexation of a portion of such area to a city is specifically set out by statute.  The chairman of the board of county commissioners need not join with the mayor in the execution of a certificate as to the population involved in an annexation proceeding.