§ 6-8.1-3-25 — Deposit of amounts collected under an amnesty program

Indiana § 6-8.1-3-25

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 3: Duties, Powers, and Responsibilities

Text

Notwithstanding any other law, the
department shall deposit the amounts collected under a tax amnesty
program carried out under section 17 of this chapter after June 30,
2025, as follows:
(1) County income tax collected under IC 6-3.5-1.1, IC 6-3.5-6,
or IC 6-3.5-7 (all repealed January 1, 2017) shall be distributed to
counties in the same manner as otherwise provided by the
appropriate chapter of the Indiana Code.
(2) Eight percent (8%) of inheritance tax collected for resident
decedents shall be distributed to counties in the manner provided
under IC 6-4.1-9-6.
(3) County innkeeper's tax collected shall be deposited as required
by IC 6-9.
(4) County and municipal food and beverage tax collected shall
be deposited as required by IC 6-9.
(5) County admissions taxes collected shall be deposited as
required by IC 6-9-13 and IC 6-9-28.
(6) Aircraft license excise tax collected shall be deposited as
required by IC 6-6-6.5-21.
(7) Auto rental excise tax collected shall be deposited as required
by IC 6-6-9-11.
(8) Supplemental auto rental excise tax shall be deposited as
otherwise required by the appropriate chapter of the Indiana
Code.
(9) Financial institutions tax collected shall be deposited as
required by IC 6-5.5-8-2.
(10) After making the deposits in subdivisions (1) through (9),
any remaining amounts collected must be deposited into the state
general fund.

Legislative History

As added by P.L.213-2015, SEC.93. Amended by P.L.146-2016, SEC.13; P.L.10-2019, SEC.42; P.L.165-2021, SEC.122; P.L.213-2025, SEC.94.