IC 7.1-4-7
    Chapter 7. General Fund Collections and Distributions

IC 7.1-4-7-1
Collection of annual license fees
    Sec. 1. The chairman shall collect the required annual license feepaid in connection with the issuance of a brewer's permit, a beerwholesaler's permit, a temporary beer permit, a dining car permit ofany type, a boat permit of any type, a distiller's permit, a rectifier'spermit, a liquor wholesaler's permit, a vintner's permit, a farm winerypermit, a farm winery brandy distiller's permit, a wine wholesaler'spermit, a wine bottler's permit, a temporary wine permit, a directwine seller's permit, a salesman's permit, and a carrier's alcoholicpermit.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.59, SEC.8.) Asamended by Acts 1978, P.L.51, SEC.6; P.L.201-1999, SEC.13;P.L.235-2001, SEC.4; P.L.165-2006, SEC.37.

IC 7.1-4-7-2
Collection of deductions and transfer fees
    Sec. 2. Collection of Deductions and Transfer Fees. The chairmanshall collect the authorized deduction retained by the state when anapplication for a permit, of a type listed in IC 1971, 7.1-4-7-1, isdenied. The chairman also shall collect the prescribed cost fee paidin connection with the transfer of a permit of a type listed in IC 1971,7.1-4-7-1.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-7-3
Miscellaneous collections
    Sec. 3. Miscellaneous Collections. The chairman shall collect allother assessments not specifically included in this chapter and nototherwise disposed of by a provision of this title. The chairman orthe department shall collect the penalty for the nonpayment of taxesimposed by this title, and a forfeiture not in the nature of a fine orpenalty belonging to the common school fund, and the proceeds ofa sale or judgment made under or in the enforcement of this title.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.24.)

IC 7.1-4-7-4
Fees deposited in enforcement and administration fund and stategeneral fund
    Sec. 4. (a) Except as provided in subsection (b), the chairman andthe department shall deposit the money collected under sections 1, 2,and 3 of this chapter daily with the treasurer of state, and not laterthan the fifth day of the following month shall cover:
        (1) thirty-four percent (34%) of the money collected undersection 1 of this chapter into the enforcement andadministration fund established under IC 7.1-4-10-1; and
        (2) sixty-six percent (66%) of the money collected under

section 1 of this chapter and money collected under sections 2and 3 of this chapter into the state general fund for state generalfund purposes.
    (b) The chairman and the department shall deposit all moneycollected under IC 7.1-2-5-3, IC 7.1-2-5-8, IC 7.1-3-17.5,IC 7.1-3-17.7, IC 7.1-3-22-9, and IC 7.1-4-4.1-5 daily with thetreasurer of state, and not later than the fifth day of the followingmonth shall cover the money into the enforcement and administrationfund established under IC 7.1-4-10-1.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.25.)As amended by P.L.32-1988, SEC.4; P.L.106-1995, SEC.16;P.L.204-2001, SEC.46; P.L.224-2005, SEC.23.

IC 7.1-4-7-5
Deposit of excise taxes in general fund
    Sec. 5. The department shall deposit:
        (1) four cents ($0.04) of the beer excise tax rate collected oneach gallon of beer or flavored malt beverage;
        (2) one dollar ($1) of the liquor excise tax rate collected oneach gallon of liquor;
        (3) twenty cents ($0.20) of the wine excise tax rate collected oneach gallon of wine;
        (4) the entire amount of malt excise tax collected; and
        (5) the entire amount of hard cider excise tax collected;
daily with the treasurer of state and not later than the fifth day of thefollowing month shall cover them into the general fund of the statefor distribution as provided in this chapter.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.26.)As amended by P.L.102-1989, SEC.4; P.L.72-1996, SEC.18;P.L.119-1998, SEC.25.

IC 7.1-4-7-6
Distribution of excise revenue to general fund
    Sec. 6. Distribution of Excise Revenue to General Fund. Thetreasurer of the state shall set aside for general fund purposes, fiftypercent (50%) of the gross amount of the revenue deposited in thegeneral fund in accordance with the provisions of IC 1971, 7.1-4-7-5.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-7-7
Distribution of excise revenue to cities and towns
    Sec. 7. Distribution of Excise Revenue to Cities and Towns. Thetreasurer of the state shall set aside for allocation to the cities andtowns of this state, fifty percent (50%) of the gross amount of therevenue deposited in the general fund in accordance with theprovisions of IC 1971, 7.1-4-7-5.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-7-8
Basis of allocation to cities and towns    Sec. 8. Basis of Allocation to Cities and Towns. The sum set asidein accordance with the provisions of IC 1971, 7.1-4-7-7, shall beallocated to a city or town upon the basis that the population of thatcity or town bears to the total population of all cities and towns ofthis state.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-7-9
Time of distribution
    Sec. 9. Time of Distribution. The auditor of the state shall, on thefirst day of April of each year and quarterly thereafter, distribute thefunds set aside in accordance with the provisions of IC 1971,7.1-4-7-7, or the portion of them as reported to him, to the generalfund of the treasury of the city or town on the basis provided for inthis chapter.
(Formerly: Acts 1973, P.L.55, SEC.1.)