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 fee
paid in connection with the issuance of a brewer's permit, a beer
wholesaler's permit, a temporary beer permit, a dining car permit of
any type, a boat permit of any type, a distiller's permit, a rectifier's
permit, a liquor wholesaler's permit, a vintner's permit, a farm winery
permit, a farm winery brandy distiller's permit, a wine wholesaler's
permit, a wine bottler's permit, a temporary wine permit, a direct
wine seller's permit, a salesman's permit, and a carrier's alcoholic
permit. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.59, SEC.8.) As
amended 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 chairman
shall collect the authorized deduction retained by the state when an
application for a permit, of a type listed in IC 1971, 7.1-4-7-1, is
denied. The chairman also shall collect the prescribed cost fee paid
in 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 all
other assessments not specifically included in this chapter and not
otherwise disposed of by a provision of this title. The chairman or
the department shall collect the penalty for the nonpayment of taxes
imposed by this title, and a forfeiture not in the nature of a fine or
penalty belonging to the common school fund, and the proceeds of
a 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 state
general fund
Sec. 4. (a) Except as provided in subsection (b), the chairman and
the department shall deposit the money collected under sections 1, 2,
and 3 of this chapter daily with the treasurer of state, and not later
than the fifth day of the following month shall cover:
(1) thirty-four percent (34%) of the money collected under
section 1 of this chapter into the enforcement and
administration 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 2
and 3 of this chapter into the state general fund for state general
fund purposes.
(b) The chairman and the department shall deposit all money
collected 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 the
treasurer of state, and not later than the fifth day of the following
month shall cover the money into the enforcement and administration
fund 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 on
each gallon of beer or flavored malt beverage;
(2) one dollar ($1) of the liquor excise tax rate collected on
each gallon of liquor;
(3) twenty cents ($0.20) of the wine excise tax rate collected on
each 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 the
following month shall cover them into the general fund of the state
for 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. The
treasurer of the state shall set aside for general fund purposes, fifty
percent (50%) of the gross amount of the revenue deposited in the
general 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. The
treasurer of the state shall set aside for allocation to the cities and
towns of this state, fifty percent (50%) of the gross amount of the
revenue deposited in the general fund in accordance with the
provisions of IC 1971, 7.1-4-7-5. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-7-8 Basis of allocation to cities and towns
Sec. 8. Basis of Allocation to Cities and Towns. The sum set aside
in accordance with the provisions of IC 1971, 7.1-4-7-7, shall be
allocated to a city or town upon the basis that the population of that
city or town bears to the total population of all cities and towns of
this 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 the
first day of April of each year and quarterly thereafter, distribute the
funds 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 general
fund of the treasury of the city or town on the basis provided for in
this chapter. (Formerly: Acts 1973, P.L.55, SEC.1.)
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 fee
paid in connection with the issuance of a brewer's permit, a beer
wholesaler's permit, a temporary beer permit, a dining car permit of
any type, a boat permit of any type, a distiller's permit, a rectifier's
permit, a liquor wholesaler's permit, a vintner's permit, a farm winery
permit, a farm winery brandy distiller's permit, a wine wholesaler's
permit, a wine bottler's permit, a temporary wine permit, a direct
wine seller's permit, a salesman's permit, and a carrier's alcoholic
permit. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.59, SEC.8.) As
amended 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 chairman
shall collect the authorized deduction retained by the state when an
application for a permit, of a type listed in IC 1971, 7.1-4-7-1, is
denied. The chairman also shall collect the prescribed cost fee paid
in 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 all
other assessments not specifically included in this chapter and not
otherwise disposed of by a provision of this title. The chairman or
the department shall collect the penalty for the nonpayment of taxes
imposed by this title, and a forfeiture not in the nature of a fine or
penalty belonging to the common school fund, and the proceeds of
a 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 state
general fund
Sec. 4. (a) Except as provided in subsection (b), the chairman and
the department shall deposit the money collected under sections 1, 2,
and 3 of this chapter daily with the treasurer of state, and not later
than the fifth day of the following month shall cover:
(1) thirty-four percent (34%) of the money collected under
section 1 of this chapter into the enforcement and
administration 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 2
and 3 of this chapter into the state general fund for state general
fund purposes.
(b) The chairman and the department shall deposit all money
collected 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 the
treasurer of state, and not later than the fifth day of the following
month shall cover the money into the enforcement and administration
fund 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 on
each gallon of beer or flavored malt beverage;
(2) one dollar ($1) of the liquor excise tax rate collected on
each gallon of liquor;
(3) twenty cents ($0.20) of the wine excise tax rate collected on
each 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 the
following month shall cover them into the general fund of the state
for 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. The
treasurer of the state shall set aside for general fund purposes, fifty
percent (50%) of the gross amount of the revenue deposited in the
general 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. The
treasurer of the state shall set aside for allocation to the cities and
towns of this state, fifty percent (50%) of the gross amount of the
revenue deposited in the general fund in accordance with the
provisions of IC 1971, 7.1-4-7-5. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-7-8 Basis of allocation to cities and towns
Sec. 8. Basis of Allocation to Cities and Towns. The sum set aside
in accordance with the provisions of IC 1971, 7.1-4-7-7, shall be
allocated to a city or town upon the basis that the population of that
city or town bears to the total population of all cities and towns of
this 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 the
first day of April of each year and quarterly thereafter, distribute the
funds 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 general
fund of the treasury of the city or town on the basis provided for in
this chapter. (Formerly: Acts 1973, P.L.55, SEC.1.)
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 fee
paid in connection with the issuance of a brewer's permit, a beer
wholesaler's permit, a temporary beer permit, a dining car permit of
any type, a boat permit of any type, a distiller's permit, a rectifier's
permit, a liquor wholesaler's permit, a vintner's permit, a farm winery
permit, a farm winery brandy distiller's permit, a wine wholesaler's
permit, a wine bottler's permit, a temporary wine permit, a direct
wine seller's permit, a salesman's permit, and a carrier's alcoholic
permit. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.59, SEC.8.) As
amended 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 chairman
shall collect the authorized deduction retained by the state when an
application for a permit, of a type listed in IC 1971, 7.1-4-7-1, is
denied. The chairman also shall collect the prescribed cost fee paid
in 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 all
other assessments not specifically included in this chapter and not
otherwise disposed of by a provision of this title. The chairman or
the department shall collect the penalty for the nonpayment of taxes
imposed by this title, and a forfeiture not in the nature of a fine or
penalty belonging to the common school fund, and the proceeds of
a 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 state
general fund
Sec. 4. (a) Except as provided in subsection (b), the chairman and
the department shall deposit the money collected under sections 1, 2,
and 3 of this chapter daily with the treasurer of state, and not later
than the fifth day of the following month shall cover:
(1) thirty-four percent (34%) of the money collected under
section 1 of this chapter into the enforcement and
administration 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 2
and 3 of this chapter into the state general fund for state general
fund purposes.
(b) The chairman and the department shall deposit all money
collected 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 the
treasurer of state, and not later than the fifth day of the following
month shall cover the money into the enforcement and administration
fund 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 on
each gallon of beer or flavored malt beverage;
(2) one dollar ($1) of the liquor excise tax rate collected on
each gallon of liquor;
(3) twenty cents ($0.20) of the wine excise tax rate collected on
each 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 the
following month shall cover them into the general fund of the state
for 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. The
treasurer of the state shall set aside for general fund purposes, fifty
percent (50%) of the gross amount of the revenue deposited in the
general 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. The
treasurer of the state shall set aside for allocation to the cities and
towns of this state, fifty percent (50%) of the gross amount of the
revenue deposited in the general fund in accordance with the
provisions of IC 1971, 7.1-4-7-5. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-7-8 Basis of allocation to cities and towns
Sec. 8. Basis of Allocation to Cities and Towns. The sum set aside
in accordance with the provisions of IC 1971, 7.1-4-7-7, shall be
allocated to a city or town upon the basis that the population of that
city or town bears to the total population of all cities and towns of
this 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 the
first day of April of each year and quarterly thereafter, distribute the
funds 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 general
fund of the treasury of the city or town on the basis provided for in
this chapter. (Formerly: Acts 1973, P.L.55, SEC.1.)
