The state Board of Examiners has voted unanimously to transfer $30 million from the general fund to the state's tax refund fund, to make sure the state Tax Commission can continue to pay out refunds on people's tax returns after the balance in the refund fund dipped to zero yesterday. The state Tax Commission had requested $45 million, but the state's Division of Financial Management said it thought a $30 million transfer would do the job. The Board of Examiners consists of the governor, secretary of state, attorney general and state controller; Attorney General Lawrence Wasden participated in the meeting by phone from Washington, D.C., where he was attending another meeting.

Wayne Hammon, DFM head, explained that 20 percent of income taxes paid with returns go into the refund account, while 80 percent goes into a collections account which then is "swept" into the general fund daily.