Ind. Code § 6-6-9.7-11

Current through P.L. 171-2024
Section 6-6-9.7-11 - Auto rental excise tax account; distributions
(a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special account of the state general fund called the county supplemental auto rental excise tax account.
(b) On or before the twentieth day of each month, all amounts held in the county supplemental auto rental excise tax account shall be distributed to the capital improvement board of managers operating in a consolidated city.
(c) The amount to be distributed to the capital improvement board of managers operating in a consolidated city equals the total county supplemental auto rental excise taxes that were initially imposed and collected from within the county in which the consolidated city is located. The department shall notify the county auditor of the amount of taxes to be distributed to the board.
(d) All distributions from the county supplemental auto rental excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the capital improvement board of managers operating in a consolidated city.

IC 6-6-9.7-11

Amended by P.L. 9-2024,SEC. 211, eff. 7/1/2024.
As added by P.L. 256-1997 (ss), SEC.1.