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Indiana · Snapshot 2026

IC 6-3.5-4-12: Appropriation of money derived from surtax

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.5. LOCAL TAXATION
  3. Chapter 4. County Vehicle Excise Tax

Sec. 12. (a) Except as provided in subsection (b), in the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the surtax to the department of transportation established by IC 36-3-5-4 for use by the department under law. The city-county council may not appropriate money derived from the surtax for any other purpose.

(b) Beginning July 1, 2025, the city-county council must appropriate money derived from the surtax for the purposes allowed under IC 8-14-1-4(c).

Collected 2026-09-09T01:51:39Z. Source file · JSON

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