Sec. 13. (a) In the case of a county that does not contain a consolidated city of the first class, the county treasurer shall deposit the surtax revenues in a fund to be known as the "_________ County Surtax Fund".
(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county surtax fund during that month among the county and the cities and the towns in the county. The county auditor shall allocate the money to counties, cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3).
(c) Before the twenty-fifth day of each month, the county treasurer shall distribute to the county and the cities and towns in the county the money deposited in the county surtax fund during that month. The county treasurer shall base the distribution on allocations made by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the surtax revenues it receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction; or
(2) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.5; P.L.146-2016, SEC.7.
Structure Indiana Code
Chapter 4. County Vehicle Excise Tax
6-3.5-4-0.1. Application of Certain Amendments to Chapter
6-3.5-4-0.5. Ordinance Amendments; Application; Liability
6-3.5-4-1.1. Local Income Tax Council
6-3.5-4-2. Imposition and Rate of Surtax; Wheel Tax; Duration; Unpaid Tax
6-3.5-4-3. Vehicles Subject to Tax
6-3.5-4-4. Rescission of Surtax and Wheel Tax
6-3.5-4-5. Increase or Decrease of Surtax
6-3.5-4-7. Registration of Vehicle; Surtax; Amount; Collection
6-3.5-4-7.3. Surtax; Amount; Schedule
6-3.5-4-7.4. Surtax Reduction; Credit; Adjustment; Refund
6-3.5-4-7.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax
6-3.5-4-9. Collections; Remittance; Report
6-3.5-4-12. Appropriation of Money Derived From Surtax
6-3.5-4-13. Surtax Fund; Allocation; Distribution; Use