Cigarette tax fund; annual appropriation to local governmental
entities; allocation; disposition
Sec. 30.1. (a) Two-thirds (2/3) of the money in the cigarette tax
fund is annually appropriated to the cities and towns of this state and
to certain local governmental entities.
(b) The amount which is allocated to each city or town under this
section equals the product of:
(1) the total amount appropriated under subsection (a);
multiplied by
(2) a fraction, the numerator of which is the population of the
city or town, and the denominator of which is the total
population of all the cities and towns of Indiana.
(c) The auditor of state shall calculate and distribute the amount
allocated to each city or town under this section on or before June 1
and December 1 of each year. To make these semiannual
distributions, the auditor of state shall issue warrants drawn on the
cigarette tax fund to the officials designated in subsection (d) or (e).
(d) For a consolidated city, or a city or town which is located in
the same county as the consolidated city, the auditor of state shall
issue a warrant for:
(1) three-fourteenths (3/14) of the money allocated to the city
or town under subsection (b) to the fiscal officer of the city or
town; and
(2) the remaining eleven-fourteenths (11/14) of the money to
the treasurer of that county.
The fiscal officer of the city or town shall deposit the money
distributed to him under this subsection in the city's or town's general
fund. The county treasurer shall annually deposit three hundred fifty
thousand dollars ($350,000) which he receives under this subsection
in the capital improvement bond fund of the county. The remainder
of the money which the county treasurer receives under this
subsection is appropriated to the department of transportation of the
consolidated city. The county treasurer shall serve as custodian of the
money so appropriated to the department.
(e) For a city or town which is not located in the same county as
a consolidated city, the auditor of state shall issue a warrant for the
total amount allocated to the city or town under subsection (b) to the
fiscal officer of the city or town. The fiscal officer shall deposit
three-fourteenths (3/14) of the money in the city's or town's general
fund, and he shall deposit the remaining eleven-fourteenths (11/14)
of the money in the city's or town's cumulative capital improvement
fund.
As added by Acts 1977, P.L.89, SEC.3. Amended by Acts 1981,
P.L.11, SEC.38; P.L.96-1987, SEC.5; P.L.2-1990, SEC.9.
Last modified: May 28, 2006