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§ 6-2-5-10-1 — Indiana Law | CourtGPT
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  6. Chapter 10 - Miscellaneous6-2.5-10-1. Collected Revenue; Distribution and Use/
  7. § 6-2-5-10-1
Indiana Legal Code

§ 6-2-5-10-1

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(b) Of all the state gross retail and use taxes that the department collects, the department shall determine separately the parts that:(1) the department collects under IC 6-2.5-3.5 (gasoline use tax); and(2) the department collects under this article, less the amount described in subdivision (1).(c) The department shall deposit the collections described in subsection (b)(1) in the following manner:(1) For state fiscal year 2017, the following:(A) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.(B) Eighty-five and seven hundred fourteen thousandths percent (85.714%) to the state general fund.(2) For state fiscal year 2018, the following:(A) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.(B) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the local road and bridge matching grant fund

ighway account established under IC 8-14-1.(B) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the local road and bridge matching grant fund established under IC 8-23-30.(C) Seventy-one and four hundred twenty-eight thousandths percent (71.428%) to the state general fund.(3) For state fiscal year 2019, the following:(A) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.(B) Twenty-one and four hundred twenty-nine thousandths percent (21.429%) of the collections shall be deposited in the local road and bridge matching grant fund established under IC 8-23-30.(C) Sixty-four and two hundred eighty-five thousandths percent (64.285%) shall be deposited in the state general fund.(4) For state fiscal year 2020 and for each state fiscal year thereafter, the following:(A) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.(B) Twenty-one and four hundred twenty-nine thousandths percent (21.429%) of the

rcent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.(B) Twenty-one and four hundred twenty-nine thousandths percent (21.429%) of the collections shall be deposited in the local road and bridge matching grant fund established under IC 8-23-30.(C) The following shall be deposited in the state general fund:(i) For state fiscal year 2020, fifty-three and five hundred seventy-five thousandths percent (53.575%) shall be deposited in the state general fund.(ii) For state fiscal year 2021, forty-two and eight hundred sixty-five thousandths percent (42.865%) shall be deposited in the state general fund.(iii) For state fiscal year 2022, thirty-two and one hundred fifty-five thousandths percent (32.155%) shall be deposited in the state general fund.(iv) For state fiscal year 2023, twenty-one and four hundred forty-five thousandths percent (21.445%) shall be deposited in the state general fund.(D) The following shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2:(i) For state fiscal year 2020, eight and five hundred sixty-eight thousands percent (8.568%) of the collections shall be

in the special transportation flexibility fund established by IC 4-12-16.5-2:(i) For state fiscal year 2020, eight and five hundred sixty-eight thousands percent (8.568%) of the collections shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2.(ii) For state fiscal year 2021, twelve and eight hundred fifty-two thousandths percent (12.852%) of the collections shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2.(iii) For state fiscal year 2022, twelve and eight hundred fifty-two thousandths percent (12.852%) of the collections shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2.(iv) For state fiscal year 2023, eight and five hundred sixty-eight thousands percent (8.568%) of the collections shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2.(E) The following shall be deposited in the state highway fund:(i) For state fiscal year 2020, two and one hundred forty-two thousandths percent (2.142%) of the collections shall be deposited in the state highway fund.(ii) For state fiscal year 2021, eight and five hundred

te fiscal year 2020, two and one hundred forty-two thousandths percent (2.142%) of the collections shall be deposited in the state highway fund.(ii) For state fiscal year 2021, eight and five hundred sixty-eight thousandths percent (8.568%) of the collections shall be deposited in the state highway fund.(iii) For state fiscal year 2022, nineteen and two hundred seventy-eight thousandths percent (19.278%) of the collections shall be deposited in the state highway fund.(iv) For state fiscal year 2023, thirty-four and two hundred seventy-two thousandths percent (34.272%) of the collections shall be deposited in the state highway fund.(v) For state fiscal year 2024 and for each state fiscal year thereafter, sixty-four and two hundred eighty-five thousandths percent (64.285%) of the collections shall be deposited in the state highway fund.(d) The department shall deposit those collections described in subsection (b)(2) in the following manner:(1) Ninety-nine and eight hundred thirty-eight thousandths percent (99.838%) of the collections shall be paid into the state general fund.(2) Thirty-one thousandths of one percent (0.031%) of the collections shall be deposited into the industrial

thousandths percent (99.838%) of the collections shall be paid into the state general fund.(2) Thirty-one thousandths of one percent (0.031%) of the collections shall be deposited into the industrial rail service fund established under IC 8-3-1.7-2.(3) One hundred thirty-one thousandths of one percent (0.131%) of the collections shall be deposited into the commuter rail service fund established under IC 8-3-1.5-20.5.As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.10, SEC.3; Acts 1982, P.L.51, SEC.1; P.L.2-1982(ss), SEC.7; P.L.16-1984, SEC.3; P.L.95-1987, SEC.1; P.L.1-1993, SEC.38; P.L.253-1999, SEC.3; P.L.192-2002(ss), SEC.65; P.L.234-2007, SEC.40; P.L.146-2008, SEC.317; P.L.229-2011, SEC.82; P.L.205-2013, SEC.78; P.L.146-2016, SEC.4; P.L.218-2017, SEC.11; P.L.201-2023, SEC.93.