Indiana Code
Chapter 7. Special Purpose Rates
6-3.6-7-6. Separate Accounting of Revenue; Record Keeping

Sec. 6. A governmental entity to which revenue raised from a tax under this chapter is distributed must segregate the amount raised from the tax in a separate account or fund and maintain sufficient records, as required by the state board of accounts, to demonstrate that the revenue is used only for the purposes for which the tax was imposed.
As added by P.L.243-2015, SEC.10.

Structure Indiana Code

Title 6. Taxation

Article 3.6. Local Income Taxes

Chapter 7. Special Purpose Rates

6-3.6-7-1. Legislative Findings; Policy

6-3.6-7-2. Authorization; Adoption of Special Purpose Tax Rate; Limitations

6-3.6-7-3. Permitted Purposes for Special Purpose Rates; Repayment of Bonds or Leases; Balance Transfer to County Highway Fund

6-3.6-7-4. Procedures for Imposition of Special Purpose Rate; Findings and Determination of Need for the Tax; Ordinances Under Former Tax Recognized

6-3.6-7-5. Revenue From Special Purpose Rate Treated as Additional Revenue; May Not Reduce Levy Limit or Approved Rate

6-3.6-7-6. Separate Accounting of Revenue; Record Keeping

6-3.6-7-7. Daviess County; Additional Rate for County Jail Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund

6-3.6-7-7.5. Decatur County; Additional Rate for County Jail Facilities

6-3.6-7-8. Elkhart County; Additional Rate for Jail and Other Criminal Justice Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund

6-3.6-7-8.5. Fountain County; Additional Rate for County Jail Facilities

6-3.6-7-8.7. Fulton County; Additional Rate for Jail and Related Buildings and Parking Facilities; Use of Additional Revenue; County Jail Revenue Fund

6-3.6-7-9. Hancock County; Library Property Taxes; Allocation of Property Tax Relief Rates; Replacement Credits

6-3.6-7-10. Howard County; Additional Rate to Fund the Operation and Maintenance of a Jail or Juvenile Detention Center

6-3.6-7-11. Jackson County; Additional Rate for Jail and Juvenile Detention Center

6-3.6-7-12. Jasper County; Additional Rate for Criminal Justice Facilities; Uses; Balance Transfer to County Highway Fund

6-3.6-7-12.5. Jennings County; Additional Rate for County Jail and Related Buildings and Parking Facilities; Use of Additional Revenue; County Jail Revenue Fund

6-3.6-7-13. Knox County; Additional Rate for County Jail Facilities

6-3.6-7-14. Marshall County; Additional Rate for Criminal Justice Facilities; Uses; Balance Transfer to the County Jail Fund

6-3.6-7-15. Miami County; Additional Rate for County Jail; Uses

6-3.6-7-16. Monroe County; Additional Rate to Fund the Operation and Maintenance of a Juvenile Detention Center or Facilities Providing Juvenile Services

6-3.6-7-17. Perry County; Additional Rate for County Jail and Related Buildings; Uses; Balance Transfer to the County Jail Operations Fund

6-3.6-7-18. Pulaski County; Additional Rate for Jail, Courthouse, and Justice Center

6-3.6-7-19. Randolph County; Additional Rate for Courthouse, County Jail, Public Safety Improvements, and Other County Facilities; Renovation of Former County Hospital; Volunteer Fire Department

6-3.6-7-19.5. Additional Rate for Rush County Jail and Related Facilities Construction, Operation, and Maintenance; Pledge for Bonds; Balance Transfer to County Rainy Day Fund

6-3.6-7-20. Scott County; Additional Rate for Jail Facilities

6-3.6-7-21. Starke County; Additional Rate for County Jail; Uses

6-3.6-7-21.5. Additional Rate for Tipton County Jail and Related Facilities; Pledge for Bonds; County Facilities Revenue Fund; Balance Transfer to County Rainy Day Fund

6-3.6-7-22. Union County; Additional Rate for County Courthouse, County Jail, and Other Criminal Justice Facilities; Uses; Balance Transfer to County Rainy Day Fund

6-3.6-7-23. Wayne County; Additional Rate for County Jail; Uses; Balance Transfer to County Highway Fund

6-3.6-7-24. Additional Rate in a County That Is a Member of a Regional Development Authority; Uses

6-3.6-7-25. Additional Rate for Jail Facilities in a County Subject to a Federal Court Order; Uses; Balance Transfer to the County General Fund

6-3.6-7-26. Additional Rate for Courthouse in a County That Is Subject to a Federal Court Order and Required to Comply With the Americans With Disabilities Act; Uses

6-3.6-7-27. Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; Additional Rate for Public Transportation Projects