IC 7.1-4-9
    Chapter 9. Excise Fund Collections and Distributions

IC 7.1-4-9-1
Collection of annual license fees
    Sec. 1. The chairman shall collect the required annual license feepaid in connection with the issuance of a beer retailer's permit, a beerdealer's permit, a liquor retailer's permit, a supplemental caterer'spermit, a liquor dealer's permit, a wine retailer's permit, and a winedealer's permit.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.60, SEC.7;Acts 1974, P.L.25, SEC.6.) As amended by P.L.224-2005, SEC.24.

IC 7.1-4-9-2
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, 7.1-4-9-1, isdenied. The chairman also shall collect the prescribed cost fee paidin connection with the transfer of a permit of a type listed in IC 1971,7.1-4-9-1.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-9-3
Fees deposited in excise fund and enforcement and administrationfund
    Sec. 3. (a) Except as provided in subsection (b), the chairmanshall deposit the monies collected under the authority of this chapterdaily with the treasurer of the state, and not later than the fifth day ofthe following month shall cover them into the "excise fund" to bedistributed as provided in this chapter.
    (b) The chairman shall deposit the money received from thecollection of the fees for a three-way permit under IC 7.1-3-20-16(f)daily with the treasurer of state, and not later than the fifth day of thefollowing month shall transfer the money into the enforcement andadministration fund of the commission under IC 7.1-4-11.
(Formerly: Acts 1973, P.L.55, SEC.1.) As amended by P.L.224-2005,SEC.25.

IC 7.1-4-9-4
Distribution to state general fund
    Sec. 4. Thirty-seven percent (37%) of the money in the excisefund shall be deposited in the state general fund on the first day ofJune and the first day of December of each year.
(Formerly: Acts 1973, P.L.55, SEC.1.) As amended by Acts 1977(ss),P.L.7, SEC.1; P.L.224-2005, SEC.26.

IC 7.1-4-9-5
Repealed
    (Repealed by Acts 1977(ss), P.L.7, SEC.9.)
IC 7.1-4-9-6
Repealed
    (Repealed by Acts 1977(ss), P.L.7, SEC.9.)

IC 7.1-4-9-7
Distribution to cities and towns
    Sec. 7. Thirty-three percent (33%) of the money in the excise fundshall, upon warrant of the state auditor, be paid into the general fundof the treasury of the city or town in which the retailer's or dealer'slicensed premises are located. The money shall be paid to thetreasurer of the county in which the retailer's or dealer's premises arelocated if they are located outside the corporate limits of a city ortown.
(Formerly: Acts 1973, P.L.55, SEC.1.) As amended by P.L.224-2005,SEC.27.

IC 7.1-4-9-7.5
Deposit in enforcement and administration fund
    Sec. 7.5. Thirty percent (30%) of the money in the excise fundshall be deposited in the enforcement and administration fund underIC 7.1-4-10 on the first day of June and the first day of December ofeach year.
As added by P.L.224-2005, SEC.28.

IC 7.1-4-9-8
Basis of distribution and use
    Sec. 8. Basis of Distribution and Use. The monies in the excisefund that is distributed to a county, city or town shall be distributedin direct proportion to the amount of retailer's or dealer's annuallicense fees paid in respect to licensed premises situated in a city ortown, or situated within a county but outside the corporate limits ofa city or town. The money distributed shall be credited to the generalfund of the county, city or town and the funds shall be budgetedaccording to law.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-9-9
Time of distribution
    Sec. 9. Time of Distribution. The distribution of the excise fundto be paid into the general fund of a county, city or town shall bedistributed by the state treasurer semi-annually on the first day ofJune and the first day of December of each year. The auditor of thestate is authorized to draw his warrants to the treasurers of theseveral governmental subdivisions when the distribution is presentedto him.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-9-10
Appropriation from general fund
    Sec. 10. Appropriation from General Fund. There is appropriated

from the monies allocated to the general fund under this title, anecessary sum of money to make up any deficiency between thesums from the excise fund actually paid over to the treasuries of theseveral governmental subdivisions during their respective currentfiscal years, and the estimate of funds to be distributed to themduring the current fiscal year as computed by the state board ofaccounts and as considered by the governmental unit in preparationof its budget for the current fiscal year. The state board of accountsshall determine whether a deficiency exists at the close of the currentfiscal year of each governmental unit. The amount of a deficiency sodetermined shall be paid to the governmental unit on warrant issuedby the state auditor not later than one (1) month after the close of therespective current fiscal year.
(Formerly: Acts 1973, P.L.55, SEC.1.) As amended by Acts 1977(ss),P.L.7, SEC.2.