Use of tax revenues; appropriations; payment date
Sec. 48. (a) The tax shall be paid directly to the director who shall
deposit the revenues in a special fund to be used solely for the safety
and health programs for employer groups and for onsite consultation
service as provided in section 41(g) and 41(h) of this chapter. These
revenues shall not be transferable to any other fund and shall not
revert to the general fund at the end of any fiscal year.
(b) Tax revenues as provided for in section 47 of this chapter shall
be made available to the bureau only by appropriation of the general
assembly based upon the needs of the bureau as determined by the
department and submitted in the form of a budget in the manner
provided by law.
(c) The annual tax payment is due and payable on or before April
10 of each year in which the tax is imposed.
(Formerly: Acts 1971, P.L.356, SEC.1; Acts 1975, P.L.255, SEC.4.)
As amended by Acts 1982, P.L.95, SEC.11; P.L.37-1985, SEC.42;
P.L.34-1988, SEC.17.
Last modified: May 27, 2006