Earmarking of levied tax funds; expenditures
Sec. 14. The tax collected for a fund must be held in the fund for
which the tax was levied. The fund may not be expended for any
purpose other than the purposes specified by statute authorizing the
fund. Except to the extent that IC 8-16-3-3(c), IC 14-27-6-48(c),
IC 36-9-14.5-8(c), IC 36-9-15.5-8(c), or another statute specifically
provides a different procedure, expenditures may be made from the
fund only after an appropriation has been made in the manner
provided by law for making other appropriations.
As added by P.L.17-1995, SEC.6.
Last modified: May 28, 2006