Notwithstanding any other law, the department shall deposit the amounts collected under a tax amnesty program carried out under section 17 of this chapter after June 30, 2025, as follows:
- (1) County income tax collected under IC 6-3.5-1.1 , IC 6-3.5-6 , or IC 6-3.5-7 (all repealed January 1, 2017) shall be distributed to counties in the same manner as otherwise provided by the appropriate chapter of the Indiana Code.
- (2) Eight percent (8%) of inheritance tax collected for resident decedents shall be distributed to counties in the manner provided under IC 6-4.1-9-6 .
- (3) County innkeeper's tax collected shall be deposited as required by IC 6-9 .
- (4) County and municipal food and beverage tax collected shall be deposited as required by IC 6-9 .
- (5) County admissions taxes collected shall be deposited as required by IC 6-9-13 and IC 6-9-28 .
- (6) Aircraft license excise tax collected shall be deposited as required by IC 6-6-6.5-21 .
- (7) Auto rental excise tax collected shall be deposited as required by IC 6-6-9-11 .
- (8) Supplemental auto rental excise tax shall be deposited as otherwise required by the appropriate chapter of the Indiana Code.
- (9) Financial institutions tax collected shall be deposited as required by IC 6-5.5-8-2 .
- (10) After making the deposits in subdivisions (1) through (9), any remaining amounts collected must be deposited into the state general fund.
As added by P.L.213-2015, SEC.93. Amended by P.L.146-2016, SEC.13; P.L.10-2019, SEC.42; P.L.165-2021, SEC.122; P.L.213-2025, SEC.94.