{"data":{"id":"us-in/ic-6-9-39-6","jurisdiction":"us-in","citation":"IC 6-9-39-6","heading":"County option dog tax fund; canine research and education account","body":"Sec. 6. (a) If a county fiscal body adopts an ordinance under section 3 of this chapter, the county treasurer shall establish a county option dog tax fund.\n(b) At the time a county option dog tax fund is established under subsection (a), the county treasurer shall establish a canine research and education account within the county option dog tax fund established under subsection (a).\n(c) Interest and investment income derived from money in a county option dog tax fund becomes part of the county option dog tax fund.\n(d) Money in a county's county option dog tax fund at the end of a calendar year does not revert to the county's general fund.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 39. County Option Dog Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-39-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8cc3cc0b20d3a1a28f3e95d18e39b8f01ec63badba145c7a297c7bab3893b087","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-39-5","next":"us-in/ic-6-9-39-7"},"notice":"GroundRules: Original legal text. Not legal advice."}