Indiana Code - Taxation - Title 6, Section 6-3.5-4-13

Surtax fund; allocation; distribution; use

Sec. 13. (a) In the case of a county that does not contain a
consolidated city of the first class, the county treasurer shall deposit
the surtax revenues in a fund to be known as the "_________ County
Surtax Fund".
(b) Before the twentieth day of each month, the county auditor
shall allocate the money deposited in the county surtax fund during
that month among the county and the cities and the towns in the
county. The county auditor shall allocate the money to counties,
cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3).
(c) Before the twenty-fifth day of each month, the county
treasurer shall distribute to the county and the cities and towns in the
county the money deposited in the county surtax fund during that
month. The county treasurer shall base the distribution on allocations
made by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the surtax revenues it
receives under this section to construct, reconstruct, repair, or
maintain streets and roads under its jurisdiction.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983,
SEC.5.

Last modified: May 28, 2006