Indiana Code — Title 6 (Taxation)
IC 6-7-1-30.1
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 state comptroller 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 state comptroller 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 state comptroller 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 the fiscal officer 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 the county treasurer 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 state comptroller 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 the fiscal officer 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; P.L.9-2024, SEC.216.
Amendment history
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; P.L.9-2024, SEC.216.
Source: view the official text
Nearby sections (25 sections)
- 6-7-1-22 · Record keeping violations; offense
- 6-7-1-23 · Other violations; offense
- 6-7-1-24 · Sale or possession of cigarettes without payment of tax or
- 6-7-1-25 · Search warrants for untaxed cigarettes
- 6-7-1-26 · Repealed
- 6-7-1-27 · Mutilated stamps; replacement; unused stamps; refund
- 6-7-1-28 · Repealed
- 6-7-1-28.1 · Taxes, registration fees, fines, and penalties collected;
- 6-7-1-29 · Repealed
- 6-7-1-29.1 · Cigarette tax fund; annual appropriations to department of
- 6-7-1-29.3 · Cigarette tax fund; deposit to clean water fund
- 6-7-1-30 · Repealed
- 6-7-1-30.1 · Cigarette tax fund; annual appropriation to local
- 6-7-1-30.2 · Appropriations for local health funds
- 6-7-1-30.5 · Repealed
- 6-7-1-31 · Repealed
- 6-7-1-31.1 · Cities and towns; cumulative capital improvement fund; use
- 6-7-1-32 · Repealed
- 6-7-1-32.1 · Repealed
- 6-7-1-33 · Repealed
- 6-7-1-34 · Repealed
- 6-7-1-35 · Tax evasion; unlawful advertising
- 6-7-1-36 · Evasion of tax; offense
- 6-7-1-37 · Electronic filing of reports and remitting of taxes
- 6-7-1-38 · Civil penalties