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Indiana Code — Title 6 (Taxation)

IC 6-3.5-5-15

Wheel tax fund; allocation; distribution; use

Official textiga.in.govlast amended

Sec. 15. (a) In the case of a county that does not contain a consolidated city, the county treasurer shall deposit the wheel tax revenues in a fund to be known as the "County Wheel Tax Fund".

(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county wheel tax 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 wheel tax 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 wheel tax revenues it receives under this section:

# (1)

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

# (2)

as a contribution to an authority established under IC 36-7-23; or

# (3)

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.5. Amended by P.L.85-1983, SEC.9; P.L.346-1989(ss), SEC.2; P.L.146-2016, SEC.10.

Amendment history

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.9; P.L.346-1989(ss), SEC.2; P.L.146-2016, SEC.10.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-3.5-5-5 · Registration of vehicles
  2. 6-3.5-5-6 · Rescission of wheel tax and vehicle excise tax
  3. 6-3.5-5-7 · Increase or decrease of tax; rates
  4. 6-3.5-5-8 · Adopted ordinance; letter approving transportation asset
  5. 6-3.5-5-8.5 · Credit upon sale of vehicle
  6. 6-3.5-5-9 · Collection of wheel tax; service charge
  7. 6-3.5-5-9.5 · Apportioned wheel tax for certain vehicles
  8. 6-3.5-5-10 · Repealed
  9. 6-3.5-5-11 · Collections; remittance; report
  10. 6-3.5-5-12 · Repealed
  11. 6-3.5-5-13 · Remittance and reporting of wheel tax by department
  12. 6-3.5-5-14 · Appropriation of money derived from wheel tax
  13. 6-3.5-5-15 · Wheel tax fund; allocation; distribution; use
  14. 6-3.5-5-16 · Estimate of revenues; distribution
  15. 6-3.5-5-17 · Repealed
  16. 6-3.5-5-18 · Violations; offense
  17. 6-3.5-10-0.5 · Ordinance amendments; application; liability
  18. 6-3.5-10-1 · Definitions
  19. 6-3.5-10-2 · Imposition and rate of surtax; restrictions; unpaid tax
  20. 6-3.5-10-3 · Vehicles subject to tax
  21. 6-3.5-10-4 · Rescission of surtax and wheel tax
  22. 6-3.5-10-5 · Increase or decrease of surtax
  23. 6-3.5-10-6 · Adopted ordinance; letter approving transportation asset
  24. 6-3.5-10-7 · Registration of vehicle; collection of surtax
  25. 6-3.5-10-8 · Surtax reduction; credit; adjustment; refund
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