Transfer of money collected
Sec. 29. (a) The auditor of state shall transfer the department of
natural resources fee, the lake and river enhancement fee, the
delinquent excise taxes, and the delinquent fees collected under this
chapter during the preceding month as follows:
(1) On or before the eleventh day of each month, the auditor of
state shall transfer to the state license branch fund an amount
equal to five percent (5%) of each excise tax transaction
completed by the bureau. The money is to be used to cover the
expenses incurred by the bureau of motor vehicles and the
license branches for returns, decals, collecting the fees and
excise taxes and to cover any service charges by the
commission under IC 9-29-3. An additional charge may not be
imposed for the services of the license branches under this
chapter.
(2) At least quarterly, the auditor of state shall set aside for the
department of natural resources the fees and the delinquent fees
collected under this chapter to use as provided in section 35 of
this chapter.
(3) On or before the tenth day of each month, the auditor of
state shall distribute to each county the excise tax collections,
including delinquent tax collections, for the county for the
preceding month. The auditor shall include a report with each
distribution showing the information necessary for the county
auditor to allocate the revenue among the taxing units of the
county.
(4) The auditor of state shall deposit the revenue from the lake
and river enhancement fee imposed by section 12(b) of this
chapter in the lake and river enhancement fund established by
section 12.5 of this chapter.
(b) Money credited to each county's account in the state general
fund is appropriated to make the distributions and the transfers
required by subsection (a). The distributions shall be made upon
warrants drawn from the state general fund.
As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4;
P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51;
P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5.
Last modified: May 28, 2006