Indiana Code - Taxation - Title 6, Section 6-7-1-29.1

Cigarette tax fund; annual appropriation to department of natural
resources; use

Sec. 29.1. (a) One-sixth (1/6) of the money in the cigarette tax
fund is annually appropriated to the department of natural resources.
(b) The department shall use at least two percent (2%) but not
more than twenty-one percent (21%) of the money appropriated to it
under this section for:
(1) flood control and water resource projects, including
multiple-purpose reservoirs; and
(2) applied research related to technical water resource
problems.

The department may use the money to plan, design, acquire land for,
or construct the projects.
(c) The department shall use at least thirty-six percent (36%) of
the money appropriated to it under this section to construct,
reconstruct, rehabilitate, or repair general conservation facilities or
to acquire land.
(d) The department shall use at least forty-three percent (43%) of
the money appropriated to the department under this section for soil
conservation and lake and river enhancement under IC 14-32.

As added by Acts 1977, P.L.89, SEC.2. Amended by P.L.96-1987,
SEC.4; P.L.70-1991, SEC.5; P.L.80-1993, SEC.6; P.L.1-1995,
SEC.52; P.L.241-2005, SEC.1.

Last modified: May 28, 2006