Ind. Code § 20-45-7-24
For purposes of allocating distributions of tax revenues collected under IC 6-5.5 , IC 6-6-5 , IC 6-6-5.5 , or IC 6-6-6.5 , the tax shall be treated as if it were property taxes imposed by a separate taxing unit. The appropriate part of those distributions shall be deposited in the fund.
[Pre-2006 Recodification Citation: 21-2-12-6.1(a).]
As added by P.L.2-2006, SEC.168.