Collection procedures; duties of county officials; distribution
Sec. 10. (a) The bureau shall establish procedures necessary for
the collection of the tax imposed by this chapter and for the proper
accounting for the same. The necessary forms and records shall be
subject to approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax
collections, shall receipt such collections into a separate account for
settlement thereof at the same time as property taxes are accounted
for and settled in June and December of each year, with the right and
duty of the treasurer and auditor to make advances prior to the time
of final settlement of such property taxes in the same manner as
provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise
taxes collected for each taxing unit in the county and the amount so
collected (and the distributions received under section 9.5 of this
chapter) shall be apportioned and distributed among the respective
funds of each taxing unit in the same manner and at the same time as
property taxes are apportioned and distributed. However, for
purposes of determining distributions under this section for 2000 and
each year thereafter, the state welfare allocation for each county
equals the greater of zero (0) or the amount determined under STEP
FIVE of the following STEPS:
STEP ONE: For 1997, 1998, and 1999, determine the result of:
(i) the amounts appropriated by the county in the year
from the county's county welfare fund and county welfare
administration fund; divided by
(ii) the total amounts appropriated by all the taxing units
in the county in the year.
STEP TWO: Determine the sum of the results determined in
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to all the taxing units in the county under this
subsection without regard to this subdivision.
STEP FIVE: Determine the result of:
(i) the STEP FOUR amount; multiplied by
(ii) the STEP THREE result.
The state welfare allocation shall be deducted from the total amount
available for apportionment and distribution to taxing units under
this section before any apportionment and distribution is made. The
county auditor shall remit the state welfare allocation to the treasurer
of state for deposit in a special account within the state general fund.
(d) Such determination shall be made from copies of vehicle
registration forms furnished by the bureau of motor vehicles. Prior
to such determination, the county assessor of each county shall, from
copies of registration forms, cause information pertaining to legal
residence of persons owning taxable vehicles to be verified from the
assessor's records, to the extent such verification can be so made.
The assessor shall further identify and verify from the assessor's
records the several taxing units within which such persons reside.
(e) Such verifications shall be done by not later than thirty (30)
days after receipt of vehicle registration forms by the county
assessor, and the assessor shall certify such information to the county
auditor for the auditor's use as soon as it is checked and completed.
(Formerly: Acts 1969, c.423, s.10; Acts 1971, P.L.74, SEC.1; Acts
1972, P.L.55, SEC.1.) As amended by P.L.19-1987, SEC.18;
P.L.273-1999, SEC.59; P.L.283-2001, SEC.7; P.L.120-2002, SEC.7;
P.L.255-2003, SEC.7.
Last modified: May 28, 2006