(a)The department shall account for all state
gross retail and use taxes that it collects.
(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 s
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(a) The department shall account for all state
gross retail and use taxes that it collects.
(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 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 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 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
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 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.