reglab/housing_qa huggingface dataset:
IN Code § 6-6-11-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-11. Reductions in Tax; Age of Boat

Sec. 11. The boat excise tax due under section 10 of this chapter is reduced by ten percent (10%) for each year since the model year of the boat, not to exceed fifty percent (50%). The reduced excise tax liability shall be rounded upward to the next full dollar amount. However, the boat excise tax due for a year may not be reduced to less than six dollars ($6) for a Class 2 boat or two dollars ($2) for a Class 1 boat.As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.18; P.L.71-1991, SEC.2; P.L.256-2017, SEC.75; P.L.178-2019, SEC.27.
IN Code § 6-6-11-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-13. Payments; Bureau of Motor Vehicles

Sec. 13. (a) A boat owner shall pay the boat excise tax for a registration year to the bureau of motor vehicles.(b) The tax set forth in subsection (a) must be paid at the same time that the boat owner pays or would pay the registration fee and vehicle excise taxes on motor vehicles under IC 9-18 (before its expiration), IC 9-18.1, and IC 6-6-5. When the boat owner pays the tax and fees, the owner is entitled to receive the registration decals.As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19; P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24; P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1; P.L.198-2016, SEC.52; P.L.256-2017, SEC.76; P.L.178-2019, SEC.30; P.L.164-2020, SEC.9.
IN Code § 6-6-11-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-14. Boats Subject to Tax After the Regular Annual Tax Payment Date; Payment; Amount

Sec. 14. (a) This section applies to a boat which has been acquired, or brought into Indiana, or for any other reason becomes subject to registration or the boat excise tax after the regular annual tax payment date in the registration year on or before which the owner is required to pay the tax on boats under this chapter. The tax imposed by this chapter shall become due and payable no later than the date the boat is required to be registered in Indiana under IC 9-18.1-14.5-8.(b) The boat excise tax owed by the owner at the time of registration of the boat is calculated in the same manner as a motor vehicle excise tax under IC 6-6-5-7.2(c).(c) The owner of a boat who sells or otherwise disposes of the boat in a year in which the owner has paid the excise tax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2(e).(d) If the name of the owner of a boat is legally changed and the change has caused a change in the owner's annual registration date, the boat excise tax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2(f).(e) The owner of a boat registered with the bureau of motor vehicles is entitled to a refund of boat excise taxes calculated in the same manner as motor vehicle excise tax under IC 6-6-5-7.4 if, after the owner's registration date:(1) the owner registers the boat for use in another state;(2) the owner pays tax for use of the boat in another state for the same time period for which the tax was paid under this chapter; and(3) the amount of the refund is at least four dollars ($4).(f) To claim a credit or a refund, or both, under this chapter, a person must comply with the provisions of IC 6-6-5-7.7.As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20; P.L.81-1993, SEC.3; P.L.219-2014, SEC.4; P.L.256-2017, SEC.77; P.L.164-2020, SEC.10.
IN Code § 6-6-11-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-20. Collection and Administration of Tax by Bureau of Motor Vehicles

Sec. 20. (a) The bureau of motor vehicles, in the administration and collection of the boat excise tax imposed by this chapter, may utilize the services and facilities of:(1) license branches operated under IC 9-14.1;(2) full service providers (as defined in IC 9-14.1-1-2); and(3) partial services providers (as defined in IC 9-14.1-1-3);in accordance with the procedures, in the manner, and to the extent that the bureau determines to be necessary and proper to implement and effectuate the administration and collection of the excise tax imposed by this chapter.(b) The bureau of motor vehicles shall report on at least a weekly basis the excise taxes collected to the county auditor of the county to which the collections are due.As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50; P.L.149-2015, SEC.22; P.L.198-2016, SEC.54.
IN Code § 6-6-11-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-21. Tax Payment Form

Sec. 21. The state board of accounts shall prescribe the tax payment form to be used by the bureau of motor vehicles. The board shall prescribe one (1) document to serve as the form. The form must have a sufficient number of copies for distribution and include appropriate spaces for the following information:(1) The owner's name and address.(2) The name of the county and the address of the location where the boat has its tax situs for the registration year.(3) A description of the boat, including the manufacturer's specified length for the boat.(4) The age of the boat.(5) The class prescribed for the boat under this chapter.(6) The excise tax imposed on the boat for the registration year under this chapter.(7) The boat's state registration or Coast Guard documentation number, if any, and any other information reasonably required by the department of natural resources.(8) The signature of the boat owner on the owner's copy of the form verifying that the information is true and correct and acknowledging that the boat owner will be subject to penalties for perjury for providing false information.(9) Any other information prescribed by the state board of accounts.As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.3; P.L.164-2020, SEC.16.
IN Code § 6-6-11-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-25. Failure to Pay Tax; Penalty

Sec. 25. A boat owner who operates, uses, docks, or stores a boat without paying the full amount of boat excise tax due under this chapter commits a Class C infraction.As added by P.L.98-1989, SEC.1.
IN Code § 6-6-11-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-28. Enforcement; Lessors of Dockage Space, Slips, or Storage Space; Information

Sec. 28. (a) The law enforcement officers of Indiana, including any enforcement officer of the department of natural resources, shall enforce this chapter.(b) A person who leases to others dockage space, slips, or storage space for boats shall supply information relating to the person's leasing business to any law enforcement officer who requests the information for purposes of enforcing this chapter.As added by P.L.98-1989, SEC.1.
IN Code § 6-6-11-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-29. Transfer of Money Collected by Bmv

Sec. 29. (a) The bureau of motor vehicles shall transfer the boat registration fee, the delinquent excise taxes, and the delinquent fees collected under this chapter during the preceding month as follows:(1) On or before the eleventh day of each month, the bureau of motor vehicles shall transfer to the bureau of motor vehicles commission fund an amount equal to five percent (5%) of each excise tax transaction completed by the bureau. The money is to be used to cover the expenses incurred by or on behalf of the bureau of motor vehicles in administering this chapter.(2) On or before the tenth day of each month, the bureau of motor vehicles shall distribute to each county the excise tax collections for the county for the preceding month. The bureau of motor vehicles shall include a report with each distribution showing the information necessary for the county auditor to allocate the revenue among the taxing units of the county.(3) The bureau of motor vehicles shall deposit the revenue from the boat registration fee imposed by IC 9-31-3-9 (before its repeal) and IC 9-18.1-14.5-6 in the conservation officers marine enforcement fund established by IC 14-9-8-21.5, the fish and wildlife fund established by IC 14-22-3-2, and the lake and river enhancement fund established by IC 14-22-3.5, as provided in IC 9-31-3-9 (before its repeal) or IC 9-18.1-14.5-6.(b) Money credited to each county's account in the state general fund is appropriated to make the distributions and the transfers required by subsection (a). The distributions shall be made upon warrants drawn from the state general fund.As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4; P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51; P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5; P.L.261-2013, SEC.36; P.L.216-2014, SEC.7; P.L.198-2016, SEC.56; P.L.178-2019, SEC.31; P.L.164-2020, SEC.22.
IN Code § 6-6-11-30 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-30. Excise Tax Summary

Sec. 30. Before March 1 of each year the bureau of motor vehicles shall prepare a boat excise tax summary covering the previous year. The summary must include the following:(1) The number of boats by county.(2) The number of boats by class.(3) The amount of excise tax collected by class.The bureau shall send a copy of the summary to the auditor of state, the department of natural resources, and the county assessors.As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.23.
IN Code § 6-6-11-33 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-33. County Treasurer; Duties

Sec. 33. The county treasurer shall do the following:(1) At the same time a settlement is made with the county auditor under IC 6-1.1-27, file a report, on a form prescribed by the state board of accounts, with the county auditor concerning the boat excise taxes received during the preceding six (6) month period.(2) In the manner and at the times prescribed in IC 6-1.1-27, make a settlement with the county auditor for the boat excise taxes received under this chapter.(3) In the manner prescribed by the state board of accounts, maintain records concerning the boat excise taxes received and distributed.As added by P.L.98-1989, SEC.1.
IN Code § 6-6-11-36 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-36. Indebtedness of Political or Municipal Corporations; Assessed Valuation

Sec. 36. For the purpose of the limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, a boat subject to taxation under this chapter is considered taxable property within the political or municipal corporation in which the boat has its tax situs. For that purpose, the assessed valuation of the boat is the quotient of:(1) the excise tax collected in the county multiplied by one hundred (100); divided by(2) the gross property tax rate for the political subdivision or municipal corporation.As added by P.L.98-1989, SEC.1.
IN Code § 6-6-12-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-1. Applicability

Sec. 1. This chapter applies to a carrier that is taxed on the consumption of motor fuel under IC 6-6-4.1.As added by P.L.277-2013, SEC.14.
IN Code § 6-6-12-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-2. Applicable After 2013

Sec. 2. This chapter applies to road taxes paid after December 31, 2013.As added by P.L.277-2013, SEC.14.
IN Code § 6-6-12-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-3. "Carrier"

Sec. 3. As used in this chapter, "carrier" has the meaning set forth in IC 6-6-4.1-1(a).As added by P.L.277-2013, SEC.14.
IN Code § 6-6-12-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-4. "Road Tax"

Sec. 4. As used in this chapter, "road tax" means any of the following:(1) The gasoline tax (IC 6-6-1.1).(2) The special fuel tax (IC 6-6-2.5).(3) The motor carrier fuel tax (IC 6-6-4.1).As added by P.L.277-2013, SEC.14.
IN Code § 6-6-12-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-5. Tax Credit Claim

Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous state fiscal year.(b) After June 30, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous calendar quarter. A carrier must claim the credit in the manner prescribed under section 7 of this chapter before the following due dates:(1) October 30 in 2014 and each year thereafter.(2) January 30 in 2015 and each year thereafter.(3) April 30 in 2015 and each year thereafter.(4) July 30 in 2015 and each year thereafter.As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.7.
IN Code § 6-6-12-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-6. Tax Credit Amount

Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier's consumption of compressed natural gas in:(1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or(2) the previous calendar quarter for compressed natural gas consumed after June 30, 2014.As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.8.
IN Code § 6-6-12-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-7. Procedure for Claiming Credit

Sec. 7. A carrier must claim the credit on a form and in the manner prescribed by the department of state revenue.As added by P.L.277-2013, SEC.14.
IN Code § 6-6-12-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-8. Refundable Credit

Sec. 8. A credit allowed under this chapter is refundable. Credits refunded under this section are payable from the motor vehicle highway account established under IC 8-14-1.As added by P.L.277-2013, SEC.14.
IN Code § 6-6-12-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 12. Road Tax Credit|6-6-12-9. False Statement; Fraudulent Fuel Receipts; Penalties

Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of:(1) obtaining;(2) attempting to obtain; or(3) assisting any other person to obtain or attempt to obtain;a credit under this chapter commits a Class C infraction.As added by P.L.277-2013, SEC.14.
IN Code § 6-6-13-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-1. Applicability

Sec. 1. This chapter applies to aviation fuel purchased after June 30, 2013.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-2. "Aviation Fuel"

Sec. 2. As used in this chapter, "aviation fuel" has the meaning set forth in IC 6-2.5-5-49.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-3. "Department"

Sec. 3. As used in this chapter, "department" refers to the department of state revenue.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-4. "Person"

Sec. 4. As used in this chapter, "person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-5. "Retailer"

Sec. 5. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-6. Excise Tax Imposed

Sec. 6. (a) Except as provided in section 7 of this chapter, an excise tax of twenty cents ($0.20) per gallon is imposed on the gross retail income received by a retailer on each gallon of aviation fuel purchased in Indiana. A retailer shall add the per gallon amount of tax to the selling price of each gallon of aviation fuel sold by the retailer so that the ultimate consumer bears the burden of the tax.(b) For purposes of this chapter, the gross retail income received by the retailer from the sale of aviation fuel does not include the amount of any excise tax imposed upon the sale under federal law.As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.56.
IN Code § 6-6-13-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-7. Exempt Entities

Sec. 7. The sale of aviation fuel is exempt from the aviation fuel excise tax if the aviation fuel is placed into the fuel supply tank of an aircraft owned by:(1) the United States or an agency or instrumentality of the United States;(2) the state of Indiana;(3) the Indiana Air National Guard;(4) a common carrier of passengers or freight; or(5) a current Federal Aviation Administration 14 CFR Part 137 certified aerial applicator performing agricultural operations.As added by P.L.288-2013, SEC.67. Amended by P.L.38-2021, SEC.49.
IN Code § 6-6-13-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-8. Exemption Certificates

Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. A retailer accepting a proper exemption certificate under this section has no duty to collect or remit the aviation fuel excise tax on that purchase.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-9. Schedule of Remittance

Sec. 9. Except as provided in section 11 of this chapter, a retailer shall remit the aviation fuel excise taxes imposed on transactions that occurred during a particular calendar month to the department before the sixteenth day of the following calendar month.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-10. Method of Remittance

Sec. 10. A retailer required to remit aviation fuel excise taxes shall remit the taxes due by electronic funds transfer (as defined in IC 4-8.1-2-7) before the date the tax is due under section 9 of this chapter.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-11. Collection Allowance

Sec. 11. A retailer who properly remits aviation fuel excise taxes shall be allowed to retain one and six-tenths percent (1.6%) of the taxes to cover the costs of collecting, reporting, and timely remitting aviation fuel excise taxes.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-12. Excise Tax Collected Held in Trust; Personal Liability

Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail and use taxes through the department's online tax filing program. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-13. Failure to Collect or Remit; Monetary Penalties; Criminal Liability

Sec. 13. (a) A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.(b) A person who recklessly, knowingly, or intentionally fails or refuses to pay over to the state the aviation fuel excise tax at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any part thereof belonging to the state commits a Level 6 felony.(c) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the department.As added by P.L.288-2013, SEC.67. Amended by P.L.168-2014, SEC.10.
IN Code § 6-6-13-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-14. Listed Tax

Sec. 14. The aviation fuel excise tax is a listed tax for purposes of IC 6-8.1.As added by P.L.288-2013, SEC.67.
IN Code § 6-6-13-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 13. Aviation Fuel Excise Tax|6-6-13-15. Deposit of Aviation Fuel Excise Tax Revenue

Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows:(1) Before July 1, 2017, in the state general fund.(2) After June 30, 2017, and before July 1, 2021, as follows:(A) Fifty percent (50%) in the state general fund.(B) Fifty percent (50%) in the airport development grant fund established by IC 8-21-11-4.(3) After June 30, 2021, in the airport development grant fund established by IC 8-21-11-4.As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.57; P.L.165-2021, SEC.100.