Indiana § 6-6-9-11 Revenues; deposit; auto rental excise tax account; distribution of funds
to county treasurers; distribution among taxing units of counties;
warrants

Indiana Statutes

§ 6-6-9-11 — Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants

Indiana § 6-6-9-11

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 9Auto Rental Excise Tax

This text of Indiana § 6-6-9-11 (Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants) 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 § 6-6-9-11 (2026).

Text

(a)All revenues collected from the auto rental excise tax shall be deposited in a special account of the state general fund called the auto rental excise tax account.

(b)On or before May 20 and November 20 of each year, all amounts held in the auto rental excise tax account shall be distributed to the county treasurers of Indiana.

(c)The amount to be distributed to a county treasurer equals that part of the total auto rental excise taxes being distributed that were initially imposed and collected from within that treasurer's county. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. At the same time each distribution is made to a county treasurer, the department shall certify to the county auditor each taxing district within

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(a) All revenues collected from the auto rental
excise tax shall be deposited in a special account of the state general
fund called the auto rental excise tax account.
(b) On or before May 20 and November 20 of each year, all amounts
held in the auto rental excise tax account shall be distributed to the
county treasurers of Indiana.
(c) The amount to be distributed to a county treasurer equals that
part of the total auto rental excise taxes being distributed that were
initially imposed and collected from within that treasurer's county. The
department shall notify each county auditor of the amount of taxes to
be distributed to the county treasurer. At the same time each
distribution is made to a county treasurer, the department shall certify
to the county auditor each taxing district within the county where auto
rental excise taxes were collected and the amount of the county
distribution that was collected with respect to each taxing district.
(d) The county treasurer shall deposit auto rental excise tax
collections into a separate account for settlement at the same time as
property taxes are accounted for and settled in June and December of
each year.
(e) The county auditor shall apportion and the county treasurer shall
distribute the auto rental excise taxes among the taxing units of the
county in the same manner that property taxes are apportioned and
distributed with respect to property located in the taxing district where
the auto rental excise tax was initially imposed and collected. The auto
rental excise taxes distributed to a taxing unit shall be allocated among
the taxing unit's funds in the same proportions that the taxing unit's
property tax collections are allocated among those funds.
(f) Taxing units of a county may request and receive advances of
auto rental excise tax revenues in the manner provided under IC 5-13-6-3.
(g) All distributions from the auto rental excise tax account shall be
made by warrants issued by the state comptroller to the treasurer of
state ordering those payments to the appropriate county treasurer.