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Indiana Code — Title 6 (Taxation)

IC 6-3.5-4-13

Surtax fund; allocation; distribution; use

Official textiga.in.govlast amended

Sec. 13. (a) In the case of a county that does not contain a consolidated city of the first class, the county treasurer shall deposit the surtax revenues in a fund to be known as the "____ County Surtax Fund".

(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county surtax fund during that month among the county and the cities and the towns in the county. The county auditor shall allocate the money to counties, cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3).

(c) Before the twenty-fifth day of each month, the county treasurer shall distribute to the county and the cities and towns in the county the money deposited in the county surtax fund during that month. The county treasurer shall base the distribution on allocations made by the county auditor for that month under subsection (b).

(d) A county, city, or town may only use the surtax revenues it receives under this section:

# (1)

to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;
or

# (2)

for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.5; P.L.146-2016, SEC.7.

Amendment history

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.5; P.L.146-2016, SEC.7.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-3.5-4-4 · Rescission of surtax and wheel tax
  2. 6-3.5-4-5 · Increase or decrease of surtax
  3. 6-3.5-4-6 · Adopted ordinance; letter approving transportation asset
  4. 6-3.5-4-7 · Registration of vehicle; surtax; amount; collection
  5. 6-3.5-4-7.3 · Surtax; amount; schedule
  6. 6-3.5-4-7.4 · Surtax reduction; credit; adjustment; refund
  7. 6-3.5-4-7.5 · Expired
  8. 6-3.5-4-8 · Repealed
  9. 6-3.5-4-9 · Collections; remittance; report
  10. 6-3.5-4-10 · Repealed
  11. 6-3.5-4-11 · Repealed
  12. 6-3.5-4-12 · Appropriation of money derived from surtax
  13. 6-3.5-4-13 · Surtax fund; allocation; distribution; use
  14. 6-3.5-4-14 · Estimate of revenues; distribution
  15. 6-3.5-4-15 · Repealed
  16. 6-3.5-4-15.5 · Service charge
  17. 6-3.5-4-16 · Violations; offense
  18. 6-3.5-5-0.5 · Ordinance amendments; application; liability
  19. 6-3.5-5-1 · Definitions
  20. 6-3.5-5-1.1 · Local income tax council
  21. 6-3.5-5-2 · Imposition of tax; county wheel tax; rate; unpaid tax
  22. 6-3.5-5-3 · Vehicles subject to tax
  23. 6-3.5-5-4 · Exempt vehicles
  24. 6-3.5-5-5 · Registration of vehicles
  25. 6-3.5-5-6 · Rescission of wheel tax and vehicle excise tax
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