Indiana Statutes

§ 20-40-18-2 — Sources of revenue

Indiana·Title 20 EDUCATION·Art. 40 GOVERNMENT FUNDS AND ACCOUNTS·Ch. 18 School Corporation Operations Fund
(a)The operations fund shall be used to deposit the following after December 31, 2018, in the case of a school corporation:
(1)Revenue from the school corporation's operations fund property tax levy under IC 20-46-8.
(2)The sum of the following excise tax revenue received for deposit in the fund in the calendar year in which the school year begins:
(A)Financial institutions excise tax (IC 6-5.5).
(B)Motor vehicle excise taxes (IC 6-6-5).
(C)Commercial vehicle excise taxes (IC 6-6-5.5).
(D)Boat excise tax (IC 6-6-11).
(E)Aircraft license excise tax (IC 6-6-6.5).
(3)Transfers from the education fund (IC 20-40-2) or the operating referendum tax levy fund (IC 20-40-3), if any.
(4)Allocations of local income taxes to the school corporation under IC 6-3.6-6, if any.
(b)In the case of

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Legislative History

As added by P.L.244-2017, SEC.86. Amended by P.L.201-2023, SEC.186; P.L.68-2025, SEC.213.

Nearby Sections

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