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Indiana Code — Title 6 (Taxation)

IC 6-3.6-9-1

Budget agency accounting for each county; undistributed

Official textiga.in.govlast amended

amounts
Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 1.

# (a)

The budget agency shall maintain an accounting for each county imposing a tax based on annual returns filed by or for county taxpayers. Any undistributed amounts so accounted for shall be held in reserve for the respective counties separate from the state general fund.

# (b)

Undistributed amounts shall be invested by the treasurer of state and the income earned shall be credited to the counties based on each county's undistributed amount.

# (c)

This section expires December 31, 2027.
As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.1; P.L.165-2021,
SEC.93; P.L.68-2025, SEC.154.

Amendment history

As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.1; P.L.165-2021, SEC.93; P.L.68-2025, SEC.154.

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  12. 6-3.6-8-8 · Repealed
  13. 6-3.6-9-1 · Budget agency accounting for each county; undistributed
  14. 6-3.6-9-1.1 · "State and local income tax holding account"
  15. 6-3.6-9-2 · Repealed
  16. 6-3.6-9-3 · Repealed
  17. 6-3.6-9-4 · Distribution of revenue to a county; amount
  18. 6-3.6-9-4.1 · Adjustments
  19. 6-3.6-9-5 · Certified distribution; estimate of certified amount;…
  20. 6-3.6-9-6 · Reduction of certified amount to offset overpayment
  21. 6-3.6-9-7 · Adjustment of certified distribution; clerical or…
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