Ind. Code § 6-3-7-3 – Collected revenue; distribution and use

(a) All revenues derived from collection of the adjusted gross income tax imposed on corporations shall be deposited in the state general fund.
(b) All revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state general fund.
Formerly: Acts 1963(ss), c.32, s.704; Acts 1965, c.233, s.29; Acts 1969, c.425, s.1; Acts 1973, P.L.50, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.18; P.L.390-1987(ss), SEC.39; P.L.192-2002(ss), SEC.83; P.L.146-2008, SEC.323.