2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 3. Duties, Powers, and Responsibilities › 6-8.1-3-25. Deposit of Amounts Collected Under an Amnesty Program

Sec. 25. 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, 2015, 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(1) County income tax collected under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7 (all repealed January 1, 2017) shall be distributed to counties in the same manner as otherwise provided by the appropriate chapter of the Indiana Code.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 required under subdivisions (1) through (9), the first eighty-four million dollars ($84,000,000) collected must be deposited into the Indiana regional cities development fund established by IC 5-28-38-2 (before its repeal).
(11) After making the deposits required under subdivisions (1) through (10), the next six million dollars ($6,000,000) collected shall be transferred to the Indiana department of transportation to reimburse the Indiana department of transportation for money expended by the Indiana department of transportation under IC 8-23-2-18.5 (before its expiration) for the operation of the Hoosier State Rail Line. However, the total amount transferred under this subdivision to the Indiana department of transportation may not exceed the lesser of:
(A) six million dollars ($6,000,000); or
(B) the total amount expended by the Indiana department of transportation under IC 8-23-2-18.5 (before its expiration) for the operation of the Hoosier State Rail Line after June 30, 2015, and before July 1, 2017.
(12) After making the deposits required under subdivisions (1) through (11), the next forty-two million dollars ($42,000,000) collected must be deposited into the Indiana regional cities development fund established by IC 5-28-38-2 (before its repeal). The amount deposited under this subdivision is appropriated to the Indiana economic development corporation for the purposes of the Indiana regional cities development fund.
(13) After making the deposits required under subdivisions (1) through (12), the next twenty-nine million eight hundred seventy thousand dollars ($29,870,000) shall be transferred as follows:
(A) Eight million seven hundred thousand dollars ($8,700,000) to the Indiana public retirement system for credit to the Indiana public employees' retirement fund established by IC 5-10.3-2-1.
(B) Twenty million seven hundred thousand dollars ($20,700,000) to the Indiana public retirement system for credit to the pre-1996 account of the Indiana state teachers' retirement fund established by IC 5-10.4-2-1.
(C) Seventy thousand dollars ($70,000) to the Indiana public retirement system for credit to the state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan established by IC 5-10-5.5-2.
(D) Two hundred thousand dollars ($200,000) to the treasurer of state for credit to the trust fund under IC 10-12-1-11 for the state police pre-1987 benefit system.
(E) Two hundred thousand dollars ($200,000) to the treasurer of state for credit to the trust fund under IC 10-12-1-11 for the state police 1987 benefit system.
The amounts transferred under this subdivision shall be used to pay costs that must be paid for any thirteenth check payments or similar supplemental check payments that are enacted by the general assembly and made to the members and beneficiaries of a public pension plan under HEA 1161-2016. The amounts transferred under this subdivision are appropriated for the purposes of this subdivision.
(14) After making the deposits required under subdivisions (1) through (13), the next ten million dollars ($10,000,000) shall be deposited into the next generation Hoosier educators scholarship fund established by IC 21-12-16-3.
(15) Any remaining amounts collected must be deposited into the state general fund.
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.