IC 8-18-8-5: Maintenance of county highways; payment of expenses

Sec. 5. All expenses incurred in the maintenance of county highways shall first be paid out of funds from the gasoline tax, special fuel tax, and the motor vehicle registration fees that are paid to the counties by the state. In addition, a county may use funds derived from the:

(1) county vehicle excise tax;

(2) county wheel tax;

(3) local income tax (IC 6-3.6);

(4) riverboat admission tax (IC 4-33-12);

(5) riverboat wagering tax (IC 4-33-13); or

(6) property taxes and miscellaneous revenue deposited in the county general fund.