Tax receipts; transfer to auditor; distribution
Sec. 801.5. (a) The administrator shall transfer one-ninth (1/9) of
the taxes that are collected under this chapter to the state highway
road construction and improvement fund.
(b) The administrator shall transfer one-eighteenth (1/18) of the
taxes that are collected under this chapter to the state highway fund.
(c) The administrator shall transfer one-eighteenth (1/18) of the
taxes that are collected under this chapter to the auditor of state for
distribution to counties, cities, and towns. The auditor of state shall
distribute the amounts transferred under this subsection to each of
the counties, cities, and towns eligible to receive a distribution from
the motor vehicle highway account under IC 8-14-1 and in the same
proportion among the counties, cities, and towns as funds are
distributed from the motor vehicle highway account under IC 8-14-1.
Money distributed under this subsection may be used only for
purposes that money distributed from the motor vehicle highway
account may be expended under IC 8-14-1.
(d) After the transfers required by subsections (a) through (c), the
administrator shall transfer the next twenty-five million dollars
($25,000,000) of the taxes that are collected under this chapter and
received during a period beginning July 1 of a year and ending June
30 of the immediately succeeding year to the auditor of state for
distribution in the following manner:
(1) thirty percent (30%) to each of the counties, cities, and
towns eligible to receive a distribution from the local road and
street account under IC 8-14-2 and in the same proportion
among the counties, cities, and towns as funds are distributed
under IC 8-14-2-4;
(2) thirty percent (30%) to each of the counties, cities, and
towns eligible to receive a distribution from the motor vehicle
highway account under IC 8-14-1 and in the same proportion
among the counties, cities, and towns as funds are distributed
from the motor vehicle highway account under IC 8-14-1; and
(3) forty percent (40%) to the Indiana department of
transportation.
(e) The auditor of state shall hold all amounts of collections
received under subsection (d) from the administrator that are made
during a particular month and shall distribute all of those amounts
pursuant to subsection (d) on the fifth day of the immediately
succeeding month.
(f) All amounts distributed under subsection (d) may only be used
for purposes that money distributed from the motor vehicle highway
account may be expended under IC 8-14-1.
As added by Acts 1981, P.L.88, SEC.6. Amended by P.L.68-1988,
SEC.2; P.L.18-1990, SEC.21; P.L.192-2002(ss), SEC.133.
Last modified: May 28, 2006