Sec. 48. (a) The tax shall be paid directly to the director who shall deposit the revenues in a special fund to be used solely for safety and health consultation, education, and training services for employer groups and for onsite consultation service as provided in section 41 of this chapter. These revenues shall not be transferable to any other fund and shall not revert to the general fund at the end of any fiscal year.
(b) Tax revenues as provided for in section 47 of this chapter shall be made available to INSafe only by appropriation of the general assembly based upon the needs of INSafe as determined by the department and submitted in the form of a budget in the manner provided by law.
(c) The annual tax payment is due and payable on or before May 1 of each year in which the tax is imposed.
Formerly: Acts 1971, P.L.356, SEC.1; Acts 1975, P.L.255, SEC.4. As amended by Acts 1982, P.L.95, SEC.11; P.L.37-1985, SEC.42; P.L.34-1988, SEC.17; P.L.32-2008, SEC.6; P.L.76-2012, SEC.3.
Structure Indiana Code
Article 8. Occupational Health and Safety
Chapter 1.1. Indiana Occupational Safety and Health Act (Iosha)
22-8-1.1-3.1. Compliance With Standards by Employer; Informing Employees
22-8-1.1-5. Safety Processes; Interference With Use; Obedience to Orders
22-8-1.1-6.5. Religious Objections to Treatment
22-8-1.1-7. Occupational Safety Standards Commission
22-8-1.1-8. Commission; Membership
22-8-1.1-10. Commission; Organization
22-8-1.1-11. Commission; Quorum
22-8-1.1-12. Commission; per Diem; Travel Expenses
22-8-1.1-13. Commission; Meetings
22-8-1.1-15. Standards; Incorporation by Reference
22-8-1.1-15.1. Other Standards
22-8-1.1-16.1. Emergency Temporary Standards
22-8-1.1-16.2. Enforcement of Standards; Alternate Standards; Statement of Enforceable Standards
22-8-1.1-17.1. Criteria for Standards
22-8-1.1-17.5. Enforcement; Federal Standards; Conformity
22-8-1.1-17.7. Voluntary Protection Program Implementation
22-8-1.1-19. Standards; Declaratory Judgment
22-8-1.1-19.1. Temporary Variances
22-8-1.1-20.1. Permanent Variances; Application; Notice; Rule or Order; Modification or Revocation
22-8-1.1-21.1. Administrative Services
22-8-1.1-22.1. Commissioner to Administer; Other Agencies
22-8-1.1-23.1. Right of Entry; Exempt Employers; Exceptions
22-8-1.1-24.1. Employee Requests for Inspection
22-8-1.1-24.3. Inspection by Representatives
22-8-1.1-24.5. Written Statement to Employer Following Inspection; Contents
22-8-1.1-24.7. Contents of Safety Audit Inadmissible
22-8-1.1-25.1. Violations; Safety Order; Service; Limitation
22-8-1.1-25.2. Posting of Safety Order
22-8-1.1-26.1. Failure to Abate
22-8-1.1-27.1. Civil Penalties
22-8-1.1-27.2. Affirmative Defenses
22-8-1.1-28.1. Contest of Safety Orders; Petition for Review
22-8-1.1-28.2. Employee or Representative Petition for Review
22-8-1.1-28.3. Affirmation, Amendment, or Dismissal of Safety Order or Penalty; Petition for Review
22-8-1.1-28.4. Informal Review
22-8-1.1-28.5. Referral of Disputes
22-8-1.1-30.1. Board of Safety Review
22-8-1.1-31. Board; Membership
22-8-1.1-35. Board; per Diem and Expenses
22-8-1.1-35.1. Inspection of Premises; Selection and Compensation of Administrative Law Judge
22-8-1.1-35.2. Administrative Services
22-8-1.1-35.3. Hearing; Notice; Intervention
22-8-1.1-35.4. Hearing Procedure
22-8-1.1-35.5. Judicial Review
22-8-1.1-35.6. Enforcement of Safety Orders; Penalty Assessment; Failure to Comply
22-8-1.1-35.7. Collection of Penalty Assessments; Judgment Liens
22-8-1.1-37.1. False Statements, Representations, or Certifications
22-8-1.1-40. Insafe; Program of Occupational Health and Safety Education and Training
22-8-1.1-43. Insafe; Employer Annual Report
22-8-1.1-43.1. Employer Records and Reports; Death and Disaster Reporting
22-8-1.1-45. Safety and Health Consultation Service for Employers; Tax Levy
22-8-1.1-46. Tax; Worker's Compensation Insurance Carriers and Self-Insured Employers
22-8-1.1-47. Tax; Amount; Loss for Purpose of Worker's Compensation Insurance Rates
22-8-1.1-48. Use of Tax Revenues; Appropriations; Payment Date
22-8-1.1-48.1. Rules Governing Functions of Chapter
22-8-1.1-48.2. Disposition of Penalties
22-8-1.1-48.3. Construction of Chapter With Other Laws
22-8-1.1-48.4. Confidentiality of Trade Secrets; Violations
22-8-1.1-51. Restriction on Assessment of Penalty
22-8-1.1-52. Commissioner and Employees Not Subject to Subpoena Except in Certain Circumstances