Indiana Code
Article 3.6. Local Income Taxes
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...

6-3.6-9-2. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.27.

6-3.6-9-3. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.28.

6-3.6-9-4. Distribution of Revenue to a County; Amount - Sec. 4. Revenue derived from the imposition of the tax...

6-3.6-9-4.1. Adjustments - Sec. 4.1. The budget agency shall adjust the amounts determined...

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 - Sec. 5. (a) Before August 2 of each calendar year,...

6-3.6-9-6. Reduction of Certified Amount to Offset Overpayment - Sec. 6. The budget agency shall certify an amount less...

6-3.6-9-7. Adjustment of Certified Distribution; Clerical or Mathematical Errors - Sec. 7. The budget agency shall adjust the certified distribution...

6-3.6-9-8. Adjustment of Certified Distribution; Tax; Tax Rate - Sec. 8. This section applies to a county that imposes,...

6-3.6-9-8.5. Transfer to State for Department of State Revenue's Information Technology Modernization Project - Sec. 8.5. (a) The budget agency shall before February 1,...

6-3.6-9-9. Summary of Calculations Used to Determine Certified Distributions; Contents - Sec. 9. The budget agency shall provide the adopting body...

6-3.6-9-10. Certification of Additional Information; Part of the Certified Distribution Attributable to Each Tax Rate - Sec. 10. The budget agency shall also certify information concerning...

6-3.6-9-11. Deadline for Summary of Calculations; Certification of Additional Information - Sec. 11. The information described in sections 9 and 10...

6-3.6-9-12. Trust Account; Monthly Distributions - Sec. 12. One-twelfth (1/12) of each adopting county's certified distribution...

6-3.6-9-13. Trust Account; Manner of Distributions; Warrants - Sec. 13. All distributions from a trust account established under...

6-3.6-9-14. Trust Account; Report of Account Balance - Sec. 14. Before November 2 of each year, the budget...

6-3.6-9-15. Trust Account; Excess Balance; Supplemental Distribution; Amount; Allocation - Sec. 15. (a) If the budget agency determines that the...

6-3.6-9-16. Allocation and Distribution of a County's Monthly Payment to the Appropriate Entities - Sec. 16. Upon receipt, each monthly payment of a county's...

6-3.6-9-17. Special Distribution; Permitted Expenditures - Sec. 17. (a) As used in this section, "fiscal body"...

6-3.6-9-19. Annual Report to Each County - Effective 7-1-2023. Sec. 19. Before October 1, 2023, and October...