Indiana § 6-7-1-30.1 Cigarette tax fund; annual appropriation to local governmental entities;
allocation; disposition

Indiana Statutes

§ 6-7-1-30.1 — Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition

Indiana § 6-7-1-30.1

Art. 7TOBACCO TAXES

Ch. 1Cigarette Tax

This text of Indiana § 6-7-1-30.1 (Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition) 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 § 6-7-1-30.1 (2026).

Text

1.

(a)Two-thirds (2/3) of the money in the cigarette tax fund is annually appropriated to the cities and towns of this state and to certain local governmental entities.

(b)The amount which is allocated to each city or town under this section equals the product of:

(1)the total amount appropriated under subsection (a); multiplied by

(2)a fraction, the numerator of which is the population of the city or town, and the denominator of which is the total population of all the cities and towns of Indiana.

(c)The state comptroller shall calculate and distribute the amount allocated to each city or town under this section on or before June 1 and December 1 of each year. To make these semiannual distributions, the state comptroller shall issue warrants drawn on the cigarette tax fund to the off

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1. (a) Two-thirds (2/3) of the money in the
cigarette tax fund is annually appropriated to the cities and towns of
this state and to certain local governmental entities.
(b) The amount which is allocated to each city or town under this
section equals the product of:
(1) the total amount appropriated under subsection (a); multiplied
by
(2) a fraction, the numerator of which is the population of the city
or town, and the denominator of which is the total population of
all the cities and towns of Indiana.
(c) The state comptroller shall calculate and distribute the amount
allocated to each city or town under this section on or before June 1
and December 1 of each year. To make these semiannual distributions,
the state comptroller shall issue warrants drawn on the cigarette tax
fund to the officials designated in subsection (d) or (e).
(d) For a consolidated city, or a city or town which is located in the
same county as the consolidated city, the state comptroller shall issue
a warrant for:
(1) three-fourteenths (3/14) of the money allocated to the city or
town under subsection (b) to the fiscal officer of the city or town;
and
(2) the remaining eleven-fourteenths (11/14) of the money to the
treasurer of that county.
The fiscal officer of the city or town shall deposit the money distributed
to the fiscal officer under this subsection in the city's or town's general
fund. The county treasurer shall annually deposit three hundred fifty
thousand dollars ($350,000) which the county treasurer receives under
this subsection in the capital improvement bond fund of the county.
The remainder of the money which the county treasurer receives under
this subsection is appropriated to the department of transportation of
the consolidated city. The county treasurer shall serve as custodian of
the money so appropriated to the department.
(e) For a city or town which is not located in the same county as a
consolidated city, the state comptroller shall issue a warrant for the
total amount allocated to the city or town under subsection (b) to the
fiscal officer of the city or town. The fiscal officer shall deposit
three-fourteenths (3/14) of the money in the city's or town's general
fund, and the fiscal officer shall deposit the remaining
eleven-fourteenths (11/14) of the money in the city's or town's
cumulative capital improvement fund.
As added by Acts 1977, P.L.89, SEC.3. Amended by Acts 1981,
P.L.11, SEC.38; P.L.96-1987, SEC.5; P.L.2-1990, SEC.9; P.L.9-2024,
SEC.216.