§ 6-7-1-28.1 — Taxes, registration fees, fines, and penalties collected; disposition

Indiana § 6-7-1-28.1

• Jurisdiction: Indiana
• Art. 7: TOBACCO TAXES
• Ch. 1: Cigarette Tax

Text

1. The taxes, registration fees, fines, or
penalties collected under this chapter shall be deposited in the
following manner:
(1) One and seventy-six hundredths percent (1.76%) of the money
shall be deposited in a fund to be known as the cigarette tax fund.
(2) The following amount of the money shall be deposited in the
state general fund:
(A) After June 30, 2011, and before July 1, 2013, sixty and
twenty-four hundredths percent (60.24%).
(B) After June 30, 2013, and before July 1, 2023, fifty-six and
twenty-four hundredths percent (56.24%).
(C) After June 30, 2023, fifty-six and eighty-four hundredths
percent (56.84%).
(D) After June 30, 2025, twenty-three and sixty-seven
hundredths percent (23.67%).
(3) Two and twenty-six hundredths percent (2.26%) of the money
shall be deposited into the pension relief fund established in IC 5-10.3-11.
(4) Eleven and twenty-six hundredths percent (11.26%) of the
money shall be deposited in the healthy Indiana plan trust fund
established by IC 12-15-44.2-17.
(5) Fifty-nine and thirty-eight hundredths percent (59.38%) of the
money shall be deposited in the state general fund for the purpose
of paying appropriations for Medicaid—Current Obligations.
(6) The following amount of the money shall be deposited in the
state retiree health benefit trust fund established by IC 5-10-8-8.5
as follows:
(A) Before July 1, 2011, five and seventy-four hundredths
percent (5.74%).
(B) After June 30, 2011, and before July 1, 2013, zero percent
(0%).
(C) After June 30, 2013, four percent (4%).
(D) After June 30, 2025, one and sixty-seven hundredths
percent (1.67%).
The money in the cigarette tax fund, the healthy Indiana plan trust fund,
or the pension relief fund at the end of a fiscal year does not revert to
the state general fund. However, if in any fiscal year, the amount
allocated to a fund under subdivision (1) is less than the amount
received in fiscal year 1977, then that fund shall be credited with the
difference between the amount allocated and the amount received in
fiscal year 1977, and the allocation for the fiscal year to the fund under
subdivision (2) shall be reduced by the amount of that difference.
Money deposited under subdivisions (5) through (6) may not be used
for any purpose other than the purpose stated in the subdivision.
As added by Acts 1977, P.L.89, SEC.1. Amended by Acts
1977(ss), P.L.9, SEC.4; Acts 1981, P.L.11, SEC.37; P.L.96-1987,
SEC.3; P.L.18-1994, SEC.39; P.L.192-2002(ss), SEC.137;
P.L.218-2007, SEC.4; P.L.3-2008, SEC.66; P.L.182-2009(ss),
SEC.246; P.L.229-2011, SEC.95; P.L.205-2013, SEC.128;
P.L.213-2015, SEC.90; P.L.201-2023, SEC.110; P.L.213-2025,
SEC.86.