Indiana Code
Chapter 9. Distribution of Revenue
6-3.6-9-1. Budget Agency Accounting for Each County; Undistributed Amounts

Sec. 1. (a) The budget agency shall maintain an accounting for each county imposing a tax based on annual returns filed by or for county taxpayers. Any undistributed amounts so accounted for shall be held in reserve for the respective counties separate from the state general fund.
(b) Undistributed amounts shall be invested by the treasurer of state and the income earned shall be credited to the counties based on each county's undistributed amount.
As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.1; P.L.165-2021, SEC.93.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.6. Local Income Taxes

Chapter 9. Distribution of Revenue

6-3.6-9-1. Budget Agency Accounting for Each County; Undistributed Amounts

6-3.6-9-2. Repealed

6-3.6-9-3. Repealed

6-3.6-9-4. Distribution of Revenue to a County; Amount

6-3.6-9-4.1. Adjustments

6-3.6-9-5. Certified Distribution; Estimate of Certified Amount; Property Tax Credits; School Distributions; Public Safety Revenue; Economic Development Revenue; Certified Shares; Special Purpose Revenue

6-3.6-9-6. Reduction of Certified Amount to Offset Overpayment

6-3.6-9-7. Adjustment of Certified Distribution; Clerical or Mathematical Errors

6-3.6-9-8. Adjustment of Certified Distribution; Tax; Tax Rate

6-3.6-9-8.5. Transfer to State for Department of State Revenue's Information Technology Modernization Project

6-3.6-9-9. Summary of Calculations Used to Determine Certified Distributions; Contents

6-3.6-9-10. Certification of Additional Information; Part of the Certified Distribution Attributable to Each Tax Rate

6-3.6-9-11. Deadline for Summary of Calculations; Certification of Additional Information

6-3.6-9-12. Trust Account; Monthly Distributions

6-3.6-9-13. Trust Account; Manner of Distributions; Warrants

6-3.6-9-14. Trust Account; Report of Account Balance

6-3.6-9-15. Trust Account; Excess Balance; Supplemental Distribution; Amount; Allocation

6-3.6-9-16. Allocation and Distribution of a County's Monthly Payment to the Appropriate Entities

6-3.6-9-17. Special Distribution; Permitted Expenditures

6-3.6-9-19. Annual Report to Each County