Indiana Code — Title 6 (Taxation)
IC 6-3.6-9-7
Adjustment of certified distribution; clerical or mathematical
errors
Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 7.
# (a)
The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section.
The budget agency may reduce the amount of the certified distribution over several calendar years so that any adjustment under this subsection is offset over several years rather than in one (1) lump sum.
# (b)
The budget agency may not reduce, adjust, or modify a certified distribution of a county after it has been presented as part of the report to the budget committee for the
immediately succeeding calendar year under section 21 of this chapter, except in the case of clerical and mathematical errors.
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.160.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.160.
Source: view the official text
Nearby sections (25 sections)
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- 6-3.6-8-8 · Repealed
- 6-3.6-9-1 · Budget agency accounting for each county; undistributed
- 6-3.6-9-1.1 · "State and local income tax holding account"
- 6-3.6-9-2 · Repealed
- 6-3.6-9-3 · Repealed
- 6-3.6-9-4 · Distribution of revenue to a county; amount
- 6-3.6-9-4.1 · Adjustments
- 6-3.6-9-5 · Certified distribution; estimate of certified amount;…
- 6-3.6-9-6 · Reduction of certified amount to offset overpayment
- 6-3.6-9-7 · Adjustment of certified distribution; clerical or…
- 6-3.6-9-8 · Adjustment of certified distribution; tax; tax rate
- 6-3.6-9-8.5 · Transfer to state for department of state revenue's…
- 6-3.6-9-9 · Summary of calculations used to determine certified
- 6-3.6-9-10 · Certification of additional information; part of the…
- 6-3.6-9-11 · Deadline for summary of calculations; certification of
- 6-3.6-9-12 · Trust account; monthly distributions
- 6-3.6-9-13 · Trust account; manner of distributions; warrants
- 6-3.6-9-14 · Trust account; report of account balance
- 6-3.6-9-15 · Trust account; excess balance; supplemental distribution;
- 6-3.6-9-16 · Allocation and distribution of a county's monthly payment…
- 6-3.6-9-17 · Special distribution; permitted expenditures
- 6-3.6-9-17.5 · Certified distribution; accounting and transfer…