Indiana § 6-1.1-30-18.5 Determination by state board of accounts that local unit properly
provided food and beverage tax report; report to legislative council

Indiana Statutes

§ 6-1.1-30-18.5 — Determination by state board of accounts that local unit properly provided food and beverage tax report; report to legislative council

Indiana § 6-1.1-30-18.5

Art. 1.1PROPERTY TAXES

Ch. 30General Provisions Concerning the Department of Local

This text of Indiana § 6-1.1-30-18.5 (Determination by state board of accounts that local unit properly provided food and beverage tax report; report to legislative council) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-30-18.5 (2026).

Text

5.

(a)The state board of accounts shall, for each local unit that imposes a food and beverage tax under IC 6-9 and is subject to the reporting requirement in section 18(a) of this chapter, determine the following:

(1)Whether or not the local unit has provided a report to the state board of accounts as required under section 18(a) of this chapter before March 1, 2025.

(2)Whether or not:

(A)the local unit; and

(B)each local governmental entity, or instrumentality of a local governmental entity, that receives a distribution of food and beverage tax revenue; is or has been making expenditures of the food and beverage tax revenue in compliance with the applicable statutory requirements under IC 6-9 and according to the report submitted under section 18(a) of this chapter, if a report has b

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5. (a) The state board of accounts shall, for
each local unit that imposes a food and beverage tax under IC 6-9 and
is subject to the reporting requirement in section 18(a) of this chapter,
determine the following:
(1) Whether or not the local unit has provided a report to the state
board of accounts as required under section 18(a) of this chapter
before March 1, 2025.
(2) Whether or not:
(A) the local unit; and
(B) each local governmental entity, or instrumentality of a local
governmental entity, that receives a distribution of food and
beverage tax revenue;
is or has been making expenditures of the food and beverage tax
revenue in compliance with the applicable statutory requirements
under IC 6-9 and according to the report submitted under section
18(a) of this chapter, if a report has been submitted.
(b) If the state board of accounts concludes that a local unit has not
provided a report as required under section 18(a) of this chapter, the
state board of accounts shall make a finding of noncompliance by the
local unit based on that fact.
(c) If the state board of accounts concludes that a local unit, local
governmental entity, or instrumentality of a local governmental entity
has not complied with the applicable statutory requirements under IC 6-9 for the expenditure of the food and beverage tax revenue or has
failed to make the expenditures contained in the report under section
18(a) of this chapter, the state board of accounts shall make a finding
of noncompliance by the local unit, local governmental entity, or
instrumentality of a local governmental entity (as applicable), based on
that fact.
(d) The state board of accounts shall compile and submit a report
containing all of its conclusions and findings under this section to the
legislative council, in an electronic format under IC 5-14-6, before
October 1, 2025.