§ 8-14-1-3 — Allocations; basis for distribution

The money collected for the motor vehicle
highway account fund and remaining after refunds and the payment of
all expenses incurred in the collection of the money and after
transferring three hundred twenty-five thousand dollars ($325,000)
each month to the motor carrier regulation fund (IC 8-2.1-23), shall be
allocated to and distributed among the department and subdivisions
designated as follows:
(1) Of the net amount in the motor vehicle highway account the
state comptroller shall set aside for the cities and towns of the
state twelve and thirteen hundredths percent (12.13%). This sum
shall be allocated to the cities and towns upon the basis that the
population of each city and town bears to the total population of
all the cities and towns and shall be used for the construction or
reconstruction and maintenance of streets and alleys and shall be
annually budgeted as now provided by law. However, no part of
such sum shall be used for any other purpose than for the
purposes defined in this chapter. If any funds allocated to any city
or town shall be used by any officer or officers of such city or
town for any purpose or purposes other than for the purposes as
defined in this chapter, such officer or officers shall be liable
upon their official bonds to such city or town in such amount so
used for other purposes than for the purposes as defined in this
chapter, together with the costs of said action and reasonable
attorney fees, recoverable in an action or suit instituted in the
name of the state of Indiana on the relation of any taxpayer or
taxpayers resident of such city or town. A monthly distribution
thereof of funds accumulated during the preceding month shall be
made by the state comptroller.
(2) Of the net amount in the motor vehicle highway account, the
state comptroller shall set aside for the counties of the state
twenty-five and eighty-seven hundredths percent (25.87%).
However, as to the allocation to cities and towns under
subdivision (1) and as to the allocation to counties under this
subdivision, in the event that the amount in the motor vehicle
highway account fund remaining after refunds and after the
payment of all expenses incurred in the collection thereof is less
than twenty-two million six hundred fifty thousand dollars
($22,650,000) in any fiscal year, then the amount so set aside in
the next calendar year for distributions to counties shall be
reduced fifty-four percent (54%) of such deficit and the amount
so set aside for distribution in the next calendar year to cities and
towns shall be reduced thirteen percent (13%) of such deficit.
Such reduced distributions shall begin with the distribution
January 1 of each year.
(3) The amount set aside for the counties of the state under the
provisions of subdivision (2) shall be allocated monthly upon the
following basis:
(A) Five percent (5%) of the amount allocated to the counties
to be divided equally among the ninety-two (92) counties.
(B) Sixty-five percent (65%) of the amount allocated to the
counties to be divided on the basis of the ratio of the actual
miles, now traveled and in use, of county roads in each county
to the total mileage of county roads in the state, which shall be
annually determined, accurately, by the department and
submitted to the state comptroller before April 1 of each year.
(C) Thirty percent (30%) of the amount allocated to the
counties to be divided on the basis of the ratio of the motor
vehicle registrations of each county to the total motor vehicle
registration of the state. The bureau of motor vehicles shall
annually determine the number of motor vehicle registrations
by county under this clause and submit its determination to the
state comptroller before April 1 each year.
All money so distributed to the several counties of the state shall
constitute a special road fund for each of the respective counties
and shall be under the exclusive supervision and direction of the
board of county commissioners in the construction,
reconstruction, maintenance, or repair of the county highways or
bridges on such county highways within such county.
(4) Each month the remainder of the net amount in the motor
vehicle highway account shall be credited to the state highway
fund for the use of the department.
(5) Money in the fund may not be used for any toll road or toll
bridge project.
(6) Notwithstanding any other provisions of this section, money
in the motor vehicle highway account fund may be appropriated
to the Indiana department of transportation from the amounts
distributed to the political subdivisions of the state to pay the
costs incurred by the department in providing services to those
subdivisions.
(7) Notwithstanding any other provisions of this section or of IC 8-14-8, for the purpose of maintaining a sufficient working
balance in accounts established primarily to facilitate the
matching of federal and local money for highway projects, money
may be appropriated to the Indiana department of transportation
as follows:
(A) One-half (1/2) from the amounts set aside under
subdivisions (1) and (2) for counties and for those cities and
towns with a population greater than five thousand (5,000).
(B) One-half (1/2) from the distressed road fund under IC 8-14-8.
Formerly: Acts 1941, c.168, s.3; Acts 1943, c.221, s.1; Acts
1945, c.275, s.1; Acts 1949, c.270, s.1; Acts 1965, c.223, s.1. As
amended by Acts 1980, P.L.74, SEC.215; Acts 1981, P.L.41, SEC.49;
P.L.113-1983, SEC.1; P.L.18-1990, SEC.107; P.L.2-1990, SEC.10;
P.L.205-2013, SEC.134; P.L.261-2013, SEC.40; P.L.2-2014, SEC.33;
P.L.218-2017, SEC.61; P.L.185-2018, SEC.21; P.L.108-2019,
SEC.152; P.L.9-2024, SEC.286; P.L.141-2024, SEC.1.