§ 6-6-6.5-21 — Allocation and distribution of tax revenue; aircraft excise tax fund; duties of county treasurer; state welfare and tuition support allocation amount

Indiana § 6-6-6.5-21

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 6.5: Aircraft License Excise Tax

Text

(a) The department shall allocate each
aircraft excise tax payment collected by it to the county in which the
aircraft is usually located when not in operation or to the aircraft
owner's county of residence if based out of state. The department shall
distribute to each county treasurer on a quarterly basis the aircraft
excise taxes which were collected by the department during the
preceding three (3) months and which the department has allocated to
that county. The distribution shall be made on or before the fifteenth of
the month following each quarter and the first distribution each year
shall be made in April.
(b) Concurrently with making a distribution of aircraft excise taxes,
the department shall send an aircraft excise tax report to the county
treasurer and the county auditor. The department shall prepare the
report on the form prescribed by the state board of accounts. The
aircraft excise tax report must include aircraft identification, owner
information, and excise tax payment, and must indicate the county
where the aircraft is normally kept when not in operation. The
department shall, in the manner prescribed by the state board of
accounts, maintain records concerning the aircraft excise taxes
received and distributed by it.
(c) Except as provided in section 21.5 of this chapter, each county
treasurer shall deposit money received by the treasurer under this
chapter in a separate fund to be known as the "aircraft excise tax fund".
The money in the aircraft excise tax fund shall be distributed to the
taxing units of the county in the manner prescribed in subsection (d).
(d) As used in this subsection, "taxing district" has the meaning set
forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's
tuition support property tax levy under IC 20-45-3-11 (repealed) for the
school corporation's general fund. In order to distribute the money in
the county aircraft excise tax fund to the taxing units of the county, the
county auditor shall first allocate the money in the fund among the
taxing districts of the county. In making these allocations, the county
auditor shall allocate to a taxing district the excise taxes collected with
respect to aircraft usually located in the taxing district when not in
operation. Subject to this subsection, the money allocated to a taxing
district shall be apportioned and distributed among the taxing units of
that taxing district in the same manner and at the same time that the
property taxes are apportioned and distributed (subject to adjustment
as provided in IC 36-8-19-7.5). For purposes of determining the
distribution for a year under this section for a taxing unit, a state
welfare and tuition support allocation shall be deducted from the total
amount available for apportionment and distribution to taxing units
under this section before any apportionment and distribution is made.
The county auditor shall remit the state welfare and tuition support
allocation to the treasurer of state for deposit as directed by the budget
agency. The amount of the state welfare and tuition support allocation
for a county for a particular year is equal to the result determined under
STEP THREE of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the county's
county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund,
children with special health care needs county fund, plus, in
the case of Marion County, the tax rate imposed by the
health and hospital corporation that was necessary to raise
thirty-five million dollars ($35,000,000) from all taxing
districts in the county; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all taxing
districts in the county.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school corporation
for the school corporation's special education preschool fund
in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all taxing
districts in the county.
STEP THREE: Determine the sum of the STEP ONE and STEP
TWO amounts for the county.
If the boundaries of a taxing district change after the years for which a
ratio is calculated under STEP ONE or STEP TWO, the state
comptroller shall establish a ratio for the new taxing district that
reflects the tax rates imposed in the predecessor taxing districts. If a
new taxing district is established after the years for which a ratio is
calculated under STEP ONE, STEP TWO, or STEP THREE, the state
comptroller shall establish a ratio for the new taxing district and adjust
the ratio for other taxing districts in the county.
(e) Within thirty (30) days following the receipt of excise taxes from
the department, the county treasurer shall file a report with the county
auditor concerning the aircraft excise taxes collected by the county
treasurer. The county treasurer shall file the report on the form
prescribed by the state board of accounts. The county treasurer shall,
in the manner and at the times prescribed in IC 6-1.1-27, make a
settlement with the county auditor for the aircraft excise taxes collected
by the county treasurer. The county treasurer shall, in the manner
prescribed by the state board of accounts, maintain records concerning
the aircraft excise taxes received and distributed by the treasurer.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977,
P.L.88, SEC.1; Acts 1980, P.L.74, SEC.32; P.L.93-1983, SEC.11;
P.L.65-1997, SEC.21; P.L.146-2008, SEC.355; P.L.182-2009(ss),
SEC.242; P.L.261-2013, SEC.35; P.L.9-2024, SEC.208.