CHAPTER 2. SPECIAL HIGHWAY USER TAX ACCOUNTS
IC 8-14-2
Chapter 2. Special Highway User Tax Accounts
IC 8-14-2-1
Definitions
Sec. 1. As used in this chapter:
(1) Primary highway system special account means the accountof the state known as the "primary highway system specialaccount" to which is credited monthly fifty-five percent (55%)of the money deposited in the highway, road, and street fund.
(2) Local road and street account means the account of the stateknown as the "local road and street account" to which iscredited monthly forty-five percent (45%) of the moneydeposited in the highway, road and street fund.
(3) The term "department" refers to the Indiana department oftransportation created under IC 8-23-2.
(4) The term "primary highways" shall mean that portion of thefederal-aid highway system designated by the department andapproved by the United States department of transportation asbeing the state "primary highway system".
(5) The term "construction" shall mean both construction andreconstruction to a degree that new, supplementary, orsubstantially improved traffic service is provided, andsignificant geometric or structural improvements are effected.
(6) "Arterial road system" shall mean the system of roadsincluding bridges in each county of Indiana, under thejurisdiction of the board of county commissioners, or successorbody, including a department of transportation of a consolidatedcity, designated as such by the board under IC 8-23-4-3, but notincluding local county roads.
(7) "Local county roads" shall mean all county roads andbridges which are not designated as being in the arterial roadsystem.
(8) "Arterial street system" means the system of streets,including bridges in each city or town in Indiana, under thejurisdiction of municipal street authorities or successor bodies,including a department of transportation of a consolidated city,designated as such by the board under IC 8-23-4-4, but notincluding local streets.
(9) "Local streets" shall mean all city and town streets andbridges which are not designated as being in the arterial streetsystem in each city or town.
(10) "Resurfacing" means the placement of additional pavementlayers (including protective systems for bridge decks) over theexisting (or restored or rehabilitated) roadway or bridge decksurface to provide additional strength or to improveserviceability for a substantial time period.
(11) "Restoration and rehabilitation" means work required toreturn the existing structure (roadway pavement or bridge deck)to a suitable condition for an additional stage of construction
(bridge deck protective system or resurfacing) or to a suitablecondition to perform satisfactorily for a substantial time period.
(Formerly: Acts 1969, c.392, s.1; Acts 1971, P.L.98, SEC.1; Acts1973, P.L.71, SEC.1.) As amended by Acts 1978, P.L.58, SEC.1; Acts1980, P.L.74, SEC.217; Acts 1981, P.L.41, SEC.50; P.L.18-1990,SEC.109.
IC 8-14-2-2
Legislative intent as to use of monies
Sec. 2. It is hereby declared to be the intent of the generalassembly that the monies deposited in the primary highway systemspecial account and the local road and street account shall be usedexclusively for engineering, land acquisition, construction,resurfacing, restoration, and rehabilitation of highway facilities.
(Formerly: Acts 1969, c.392, s.2; Acts 1971, P.L.98, SEC.2; Acts1973, P.L.71, SEC.2; Acts 1975, P.L.90, SEC.1.) As amended by Acts1978, P.L.58, SEC.2.
IC 8-14-2-2.1
Highway, road, and street fund; creation and function
Sec. 2.1. The auditor shall create a special fund to be known asthe "Highway, Road and Street Fund" for the deposit of the revenuesfrom:
(1) the gasoline and special fuel taxes dedicated to the fundunder IC 6-6-1.1-802 and IC 6-6-2.5; and
(2) the increases in fees levied under IC 9-29-4, IC 9-29-5,IC 9-29-9, and IC 9-29-11, which increases are attributable toActs 1969, Chapter 321, SECTION 1.
(Formerly: Acts 1971, P.L.98, SEC.3.) As amended by Acts 1978,P.L.58, SEC.3; Acts 1980, P.L.51, SEC.62; P.L.2-1991, SEC.60;P.L.277-1993(ss), SEC.55.
IC 8-14-2-2.5
Repealed
(Repealed by P.L.59-1985, SEC.38.)
IC 8-14-2-3
Credit to state highway fund; appropriation of funds
Sec. 3. (a) The auditor of state shall credit the state highway fundestablished under IC 8-23-9-54 monthly with fifty-five percent (55%)of the money deposited in the highway, road and street fund.
(b) Funds allocated to the department under this chapter must beappropriated.
(Formerly: Acts 1969, c.392, s.3; Acts 1971, P.L.98, SEC.4; Acts1975, P.L.90, SEC.2.) As amended by Acts 1978, P.L.58, SEC.4; Acts1980, P.L.74, SEC.218; Acts 1981, P.L.111, SEC.4; P.L.18-1990,SEC.110.
IC 8-14-2-4
Local road and street account; allocation of funds Sec. 4. (a) The auditor of state shall establish a special account tobe called the "local road and street account" and credit this accountmonthly with forty-five percent (45%) of the money deposited in thehighway, road and street fund.
(b) The auditor shall distribute to units of local governmentmoney from this account each month. Before making any otherdistributions under this chapter, the auditor shall distribute E85incentive payments to all political subdivisions entitled to a paymentunder section 8 of this chapter.
(c) After distributing E85 incentive payments required undersection 8 of this chapter, the auditor of state shall allocate to eachcounty the remaining money in this account on the basis of the ratioof each county's passenger car registrations to the total passenger carregistrations of the state. The auditor shall further determine thesuballocation between the county and the cities within the county asfollows:
(1) In counties having a population of more than fifty thousand(50,000), sixty percent (60%) of the money shall be distributedon the basis of the population of the city or town as apercentage of the total population of the county and fortypercent (40%) distributed on the basis of the ratio of city andtown street mileage to county road mileage.
(2) In counties having a population of fifty thousand (50,000)or less, twenty percent (20%) of the money shall be distributedon the basis of the population of the city or town as apercentage of the total population of the county and eightypercent (80%) distributed on the basis of the ratio of city andtown street mileage to county road mileage.
(3) For the purposes of allocating funds as provided in thissection, towns which become incorporated as a town betweenthe effective dates of decennial censuses shall be eligible forallocations upon the effectiveness of a corrected populationcount for the town under IC 1-1-3.5.
(4) Money allocated under the provisions of this section tocounties containing a consolidated city shall be credited orallocated to the department of transportation of the consolidatedcity.
(d) Each month the auditor of state shall inform the department ofthe amounts allocated to each unit of local government from the localroad and street account.
(Formerly: Acts 1969, c.392, s.4; Acts 1971, P.L.98, SEC.5; Acts1973, P.L.71, SEC.3; Acts 1974, P.L.33, SEC.1.) As amended by Acts1978, P.L.58, SEC.5; Acts 1980, P.L.74, SEC.219; Acts 1981, P.L.11,SEC.54; Acts 1981, P.L.88, SEC.11; P.L.2-1990, SEC.11;P.L.182-2007, SEC.2.
IC 8-14-2-5
Local road and street account; use of funds
Sec. 5. Money from the local road and street account shall be usedexclusively by the cities, towns, and counties for: (1) engineering, land acquisition, construction, resurfacing,maintenance, restoration, or rehabilitation of both local andarterial road and street systems;
(2) the payment of principal and interest on bonds soldprimarily to finance road, street, or thoroughfare projects;
(3) any local costs required to undertake a recreational orreservoir road project under IC 8-23-5; or
(4) the purchase, rental, or repair of highway equipment.
(Formerly: Acts 1969, c.392, s.5; Acts 1971, P.L.98, SEC.6; Acts1973, P.L.71, SEC.4; Acts 1974, P.L.33, SEC.2; Acts 1975, P.L.91,SEC.1.) As amended by Acts 1978, P.L.58, SEC.6; Acts 1981, P.L.41,SEC.51; P.L.18-1990, SEC.111; P.L.76-1990, SEC.1.
IC 8-14-2-6
Repealed
(Repealed by Acts 1980, P.L.74, SEC.434.)
IC 8-14-2-7
Local road and street account; transfer of surplus allocated moneyto town general fund
Sec. 7. An included town under IC 36-3-1-7 may transfer surplusallocated monies to the town general fund from the local road andstreet account if those monies have not been allocated or expendedwithin the previous twenty-four (24) months.
As added by P.L.67-1984, SEC.3.
IC 8-14-2-8
E85 incentive payments to political subdivisions
Sec. 8. (a) As used in this section, "administrator" has themeaning set forth in IC 6-6-1.1-103(a).
(b) As used in this section, "E85" has the meaning set forth inIC 6-6-1.1-103(s).
(c) As used in this section, "qualified motor vehicle" means amotor vehicle that may be fueled by E85.
(d) A political subdivision is entitled to a monthly E85 incentivepayment under this section if at least seventy-five percent (75%) ofthe motor fuel purchased by the political subdivision in the precedingcalendar month for use in the political subdivision's qualified motorvehicles was E85.
(e) Subject to subsection (i), the amount of a monthly E85incentive payment to which a political subdivision is entitled underthis section is equal to:
(1) the total number of qualified motor vehicles owned by thepolitical subdivision; multiplied by
(2) thirty-three dollars and thirty-three cents ($33.33).
(f) To claim an E85 incentive payment under this section, thefiscal officer of a political subdivision must present to the auditor ofstate a statement that:
(1) contains a written verification that the incentive paymentclaim is made under penalties of perjury; and (2) sets forth:
(A) the total number of qualified motor vehicles owned bythe political subdivision;
(B) the total amount of E85 purchased by the politicalsubdivision in the preceding calendar month for use in eachqualified motor vehicle described in clause (A); and
(C) the total amount of motor fuel purchased for use in eachqualified motor vehicle described in clause (A).
(g) The auditor of state may request the administrator to makeinvestigations the auditor of state considers necessary before issuingan E85 incentive payment under this section. The administrator shallprovide any assistance requested under this section. Upon the requestof the administrator, a political subdivision shall furnish to theadministrator sufficient documentation to prove the validity of theinformation presented under subsection (f).
(h) If an E85 incentive payment is not issued within ninety (90)days after filing of the verified statement and all supplementalinformation required by subsection (g), the auditor of state shall payinterest at the rate established by IC 6-8.1-9 computed from the dateof filing of the verified statement and all supplemental informationrequired under this section until a date determined by the auditor ofstate that does not precede by more than thirty (30) days the date onwhich the E85 incentive payment is made.
(i) A political subdivision is not entitled to an E85 incentivepayment for E85 used in a qualified motor vehicle owned by thepolitical subdivision after December 31 of the fifth calendar year ofthe political subdivision's ownership of the qualified motor vehicle.
(j) This section expires January 1, 2015.
As added by P.L.182-2007, SEC.3.