Indiana Code — Title 6 (Taxation)
IC 6-9-39-6
County option dog tax fund; canine research and education
account
Sec. 6.
# (a)
If a county fiscal body adopts an ordinance under section 3 of this chapter, the county treasurer shall establish a county option dog tax fund.
# (b)
At the time a county option dog tax fund is established under subsection (a), the county treasurer shall establish a canine research and education account within the county option dog tax fund established under subsection (a).
# (c)
Interest and investment income derived from money in a county option dog tax fund becomes part of the county option dog tax fund.
# (d)
Money in a county's county option dog tax fund at the end of a calendar year does not revert to the county's general fund.
As added by P.L.162-2006, SEC.36.
Amendment history
As added by P.L.162-2006, SEC.36.
Source: view the official text
Nearby sections (25 sections)
- 6-9-37-2 · Definitions
- 6-9-37-3 · Imposition
- 6-9-37-4 · Convention, visitor, and tourism promotion fund; uses
- 6-9-37-5 · Commission; membership; officers
- 6-9-37-6 · Commission powers
- 6-9-37-7 · Revenue deposits; audits
- 6-9-37-8 · Revenue transfers; prohibitions; penalty
- 6-9-39-1 · "Animal care facility"
- 6-9-39-2 · "Taxable dog"
- 6-9-39-3 · Imposition of tax; adoption of ordinance by county fiscal…
- 6-9-39-4 · Repeal of tax; procedure
- 6-9-39-5 · Collection; designation of collection method by ordinance
- 6-9-39-6 · County option dog tax fund; canine research and education
- 6-9-39-7 · Deposit of tax collections in fund; use of tax revenues
- 6-9-39-8 · Distribution of tax revenues to the state; appropriation to
- 6-9-39-9 · Limitation of powers of counties and municipalities; dog
- 6-9-40-1 · Application
- 6-9-40-2 · Definitions
- 6-9-40-3 · Food and beverage tax authorized
- 6-9-40-4 · Taxable transactions
- 6-9-40-5 · Tax rate
- 6-9-40-6 · Liability; collection
- 6-9-40-7 · Distribution of food and beverage tax revenues
- 6-9-40-8 · Food and beverage tax receipts fund
- 6-9-40-9 · Permissible uses of money in a food and beverage tax receipts