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 account
of the state known as the "primary highway system special
account" 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 state
known as the "local road and street account" to which is
credited monthly forty-five percent (45%) of the money
deposited in the highway, road and street fund.
(3) The term "department" refers to the Indiana department of
transportation created under IC 8-23-2.
(4) The term "primary highways" shall mean that portion of the
federal-aid highway system designated by the department and
approved by the United States department of transportation as
being the state "primary highway system".
(5) The term "construction" shall mean both construction and
reconstruction to a degree that new, supplementary, or
substantially improved traffic service is provided, and
significant geometric or structural improvements are effected.
(6) "Arterial road system" shall mean the system of roads
including bridges in each county of Indiana, under the
jurisdiction of the board of county commissioners, or successor
body, including a department of transportation of a consolidated
city, designated as such by the board under IC 8-23-4-3, but not
including local county roads.
(7) "Local county roads" shall mean all county roads and
bridges which are not designated as being in the arterial road
system.
(8) "Arterial street system" means the system of streets,
including bridges in each city or town in Indiana, under the
jurisdiction 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 not
including local streets.
(9) "Local streets" shall mean all city and town streets and
bridges which are not designated as being in the arterial street
system in each city or town.
(10) "Resurfacing" means the placement of additional pavement
layers (including protective systems for bridge decks) over the
existing (or restored or rehabilitated) roadway or bridge deck
surface to provide additional strength or to improve
serviceability for a substantial time period.
(11) "Restoration and rehabilitation" means work required to
return 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 suitable
condition to perform satisfactorily for a substantial time period. (Formerly: Acts 1969, c.392, s.1; Acts 1971, P.L.98, SEC.1; Acts
1973, P.L.71, SEC.1.) As amended by Acts 1978, P.L.58, SEC.1; Acts
1980, 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 general
assembly that the monies deposited in the primary highway system
special account and the local road and street account shall be used
exclusively 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; Acts
1973, P.L.71, SEC.2; Acts 1975, P.L.90, SEC.1.) As amended by Acts
1978, 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 as
the "Highway, Road and Street Fund" for the deposit of the revenues
from:
(1) the gasoline and special fuel taxes dedicated to the fund
under 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 to
Acts 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 fund
established 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 be
appropriated. (Formerly: Acts 1969, c.392, s.3; Acts 1971, P.L.98, SEC.4; Acts
1975, P.L.90, SEC.2.) As amended by Acts 1978, P.L.58, SEC.4; Acts
1980, 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 to
be called the "local road and street account" and credit this account
monthly with forty-five percent (45%) of the money deposited in the
highway, road and street fund.
(b) The auditor shall distribute to units of local government
money from this account each month. Before making any other
distributions under this chapter, the auditor shall distribute E85
incentive payments to all political subdivisions entitled to a payment
under section 8 of this chapter.
(c) After distributing E85 incentive payments required under
section 8 of this chapter, the auditor of state shall allocate to each
county the remaining money in this account on the basis of the ratio
of each county's passenger car registrations to the total passenger car
registrations of the state. The auditor shall further determine the
suballocation between the county and the cities within the county as
follows:
(1) In counties having a population of more than fifty thousand
(50,000), sixty percent (60%) of the money shall be distributed
on the basis of the population of the city or town as a
percentage of the total population of the county and forty
percent (40%) distributed on the basis of the ratio of city and
town 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 distributed
on the basis of the population of the city or town as a
percentage of the total population of the county and eighty
percent (80%) distributed on the basis of the ratio of city and
town street mileage to county road mileage.
(3) For the purposes of allocating funds as provided in this
section, towns which become incorporated as a town between
the effective dates of decennial censuses shall be eligible for
allocations upon the effectiveness of a corrected population
count for the town under IC 1-1-3.5.
(4) Money allocated under the provisions of this section to
counties containing a consolidated city shall be credited or
allocated to the department of transportation of the consolidated
city.
(d) Each month the auditor of state shall inform the department of
the amounts allocated to each unit of local government from the local
road and street account. (Formerly: Acts 1969, c.392, s.4; Acts 1971, P.L.98, SEC.5; Acts
1973, P.L.71, SEC.3; Acts 1974, P.L.33, SEC.1.) As amended by Acts
1978, 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 used
exclusively by the cities, towns, and counties for:
(1) engineering, land acquisition, construction, resurfacing,
maintenance, restoration, or rehabilitation of both local and
arterial road and street systems;
(2) the payment of principal and interest on bonds sold
primarily to finance road, street, or thoroughfare projects;
(3) any local costs required to undertake a recreational or
reservoir 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; Acts
1973, 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 money
to town general fund
Sec. 7. An included town under IC 36-3-1-7 may transfer surplus
allocated monies to the town general fund from the local road and
street account if those monies have not been allocated or expended
within 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 the
meaning set forth in IC 6-6-1.1-103(a).
(b) As used in this section, "E85" has the meaning set forth in
IC 6-6-1.1-103(s).
(c) As used in this section, "qualified motor vehicle" means a
motor vehicle that may be fueled by E85.
(d) A political subdivision is entitled to a monthly E85 incentive
payment under this section if at least seventy-five percent (75%) of
the motor fuel purchased by the political subdivision in the preceding
calendar month for use in the political subdivision's qualified motor
vehicles was E85.
(e) Subject to subsection (i), the amount of a monthly E85
incentive payment to which a political subdivision is entitled under
this section is equal to:
(1) the total number of qualified motor vehicles owned by the
political subdivision; multiplied by
(2) thirty-three dollars and thirty-three cents ($33.33).
(f) To claim an E85 incentive payment under this section, the
fiscal officer of a political subdivision must present to the auditor of
state a statement that:
(1) contains a written verification that the incentive payment
claim is made under penalties of perjury; and
(2) sets forth:
(A) the total number of qualified motor vehicles owned by
the political subdivision;
(B) the total amount of E85 purchased by the political
subdivision in the preceding calendar month for use in each
qualified motor vehicle described in clause (A); and
(C) the total amount of motor fuel purchased for use in each
qualified motor vehicle described in clause (A).
(g) The auditor of state may request the administrator to make
investigations the auditor of state considers necessary before issuing
an E85 incentive payment under this section. The administrator shall
provide any assistance requested under this section. Upon the request
of the administrator, a political subdivision shall furnish to the
administrator sufficient documentation to prove the validity of the
information 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 supplemental
information required by subsection (g), the auditor of state shall pay
interest at the rate established by IC 6-8.1-9 computed from the date
of filing of the verified statement and all supplemental information
required under this section until a date determined by the auditor of
state that does not precede by more than thirty (30) days the date on
which the E85 incentive payment is made.
(i) A political subdivision is not entitled to an E85 incentive
payment for E85 used in a qualified motor vehicle owned by the
political subdivision after December 31 of the fifth calendar year of
the 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.
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 account
of the state known as the "primary highway system special
account" 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 state
known as the "local road and street account" to which is
credited monthly forty-five percent (45%) of the money
deposited in the highway, road and street fund.
(3) The term "department" refers to the Indiana department of
transportation created under IC 8-23-2.
(4) The term "primary highways" shall mean that portion of the
federal-aid highway system designated by the department and
approved by the United States department of transportation as
being the state "primary highway system".
(5) The term "construction" shall mean both construction and
reconstruction to a degree that new, supplementary, or
substantially improved traffic service is provided, and
significant geometric or structural improvements are effected.
(6) "Arterial road system" shall mean the system of roads
including bridges in each county of Indiana, under the
jurisdiction of the board of county commissioners, or successor
body, including a department of transportation of a consolidated
city, designated as such by the board under IC 8-23-4-3, but not
including local county roads.
(7) "Local county roads" shall mean all county roads and
bridges which are not designated as being in the arterial road
system.
(8) "Arterial street system" means the system of streets,
including bridges in each city or town in Indiana, under the
jurisdiction 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 not
including local streets.
(9) "Local streets" shall mean all city and town streets and
bridges which are not designated as being in the arterial street
system in each city or town.
(10) "Resurfacing" means the placement of additional pavement
layers (including protective systems for bridge decks) over the
existing (or restored or rehabilitated) roadway or bridge deck
surface to provide additional strength or to improve
serviceability for a substantial time period.
(11) "Restoration and rehabilitation" means work required to
return 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 suitable
condition to perform satisfactorily for a substantial time period. (Formerly: Acts 1969, c.392, s.1; Acts 1971, P.L.98, SEC.1; Acts
1973, P.L.71, SEC.1.) As amended by Acts 1978, P.L.58, SEC.1; Acts
1980, 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 general
assembly that the monies deposited in the primary highway system
special account and the local road and street account shall be used
exclusively 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; Acts
1973, P.L.71, SEC.2; Acts 1975, P.L.90, SEC.1.) As amended by Acts
1978, 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 as
the "Highway, Road and Street Fund" for the deposit of the revenues
from:
(1) the gasoline and special fuel taxes dedicated to the fund
under 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 to
Acts 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 fund
established 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 be
appropriated. (Formerly: Acts 1969, c.392, s.3; Acts 1971, P.L.98, SEC.4; Acts
1975, P.L.90, SEC.2.) As amended by Acts 1978, P.L.58, SEC.4; Acts
1980, 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 to
be called the "local road and street account" and credit this account
monthly with forty-five percent (45%) of the money deposited in the
highway, road and street fund.
(b) The auditor shall distribute to units of local government
money from this account each month. Before making any other
distributions under this chapter, the auditor shall distribute E85
incentive payments to all political subdivisions entitled to a payment
under section 8 of this chapter.
(c) After distributing E85 incentive payments required under
section 8 of this chapter, the auditor of state shall allocate to each
county the remaining money in this account on the basis of the ratio
of each county's passenger car registrations to the total passenger car
registrations of the state. The auditor shall further determine the
suballocation between the county and the cities within the county as
follows:
(1) In counties having a population of more than fifty thousand
(50,000), sixty percent (60%) of the money shall be distributed
on the basis of the population of the city or town as a
percentage of the total population of the county and forty
percent (40%) distributed on the basis of the ratio of city and
town 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 distributed
on the basis of the population of the city or town as a
percentage of the total population of the county and eighty
percent (80%) distributed on the basis of the ratio of city and
town street mileage to county road mileage.
(3) For the purposes of allocating funds as provided in this
section, towns which become incorporated as a town between
the effective dates of decennial censuses shall be eligible for
allocations upon the effectiveness of a corrected population
count for the town under IC 1-1-3.5.
(4) Money allocated under the provisions of this section to
counties containing a consolidated city shall be credited or
allocated to the department of transportation of the consolidated
city.
(d) Each month the auditor of state shall inform the department of
the amounts allocated to each unit of local government from the local
road and street account. (Formerly: Acts 1969, c.392, s.4; Acts 1971, P.L.98, SEC.5; Acts
1973, P.L.71, SEC.3; Acts 1974, P.L.33, SEC.1.) As amended by Acts
1978, 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 used
exclusively by the cities, towns, and counties for:
(1) engineering, land acquisition, construction, resurfacing,
maintenance, restoration, or rehabilitation of both local and
arterial road and street systems;
(2) the payment of principal and interest on bonds sold
primarily to finance road, street, or thoroughfare projects;
(3) any local costs required to undertake a recreational or
reservoir 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; Acts
1973, 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 money
to town general fund
Sec. 7. An included town under IC 36-3-1-7 may transfer surplus
allocated monies to the town general fund from the local road and
street account if those monies have not been allocated or expended
within 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 the
meaning set forth in IC 6-6-1.1-103(a).
(b) As used in this section, "E85" has the meaning set forth in
IC 6-6-1.1-103(s).
(c) As used in this section, "qualified motor vehicle" means a
motor vehicle that may be fueled by E85.
(d) A political subdivision is entitled to a monthly E85 incentive
payment under this section if at least seventy-five percent (75%) of
the motor fuel purchased by the political subdivision in the preceding
calendar month for use in the political subdivision's qualified motor
vehicles was E85.
(e) Subject to subsection (i), the amount of a monthly E85
incentive payment to which a political subdivision is entitled under
this section is equal to:
(1) the total number of qualified motor vehicles owned by the
political subdivision; multiplied by
(2) thirty-three dollars and thirty-three cents ($33.33).
(f) To claim an E85 incentive payment under this section, the
fiscal officer of a political subdivision must present to the auditor of
state a statement that:
(1) contains a written verification that the incentive payment
claim is made under penalties of perjury; and
(2) sets forth:
(A) the total number of qualified motor vehicles owned by
the political subdivision;
(B) the total amount of E85 purchased by the political
subdivision in the preceding calendar month for use in each
qualified motor vehicle described in clause (A); and
(C) the total amount of motor fuel purchased for use in each
qualified motor vehicle described in clause (A).
(g) The auditor of state may request the administrator to make
investigations the auditor of state considers necessary before issuing
an E85 incentive payment under this section. The administrator shall
provide any assistance requested under this section. Upon the request
of the administrator, a political subdivision shall furnish to the
administrator sufficient documentation to prove the validity of the
information 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 supplemental
information required by subsection (g), the auditor of state shall pay
interest at the rate established by IC 6-8.1-9 computed from the date
of filing of the verified statement and all supplemental information
required under this section until a date determined by the auditor of
state that does not precede by more than thirty (30) days the date on
which the E85 incentive payment is made.
(i) A political subdivision is not entitled to an E85 incentive
payment for E85 used in a qualified motor vehicle owned by the
political subdivision after December 31 of the fifth calendar year of
the 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.
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 account
of the state known as the "primary highway system special
account" 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 state
known as the "local road and street account" to which is
credited monthly forty-five percent (45%) of the money
deposited in the highway, road and street fund.
(3) The term "department" refers to the Indiana department of
transportation created under IC 8-23-2.
(4) The term "primary highways" shall mean that portion of the
federal-aid highway system designated by the department and
approved by the United States department of transportation as
being the state "primary highway system".
(5) The term "construction" shall mean both construction and
reconstruction to a degree that new, supplementary, or
substantially improved traffic service is provided, and
significant geometric or structural improvements are effected.
(6) "Arterial road system" shall mean the system of roads
including bridges in each county of Indiana, under the
jurisdiction of the board of county commissioners, or successor
body, including a department of transportation of a consolidated
city, designated as such by the board under IC 8-23-4-3, but not
including local county roads.
(7) "Local county roads" shall mean all county roads and
bridges which are not designated as being in the arterial road
system.
(8) "Arterial street system" means the system of streets,
including bridges in each city or town in Indiana, under the
jurisdiction 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 not
including local streets.
(9) "Local streets" shall mean all city and town streets and
bridges which are not designated as being in the arterial street
system in each city or town.
(10) "Resurfacing" means the placement of additional pavement
layers (including protective systems for bridge decks) over the
existing (or restored or rehabilitated) roadway or bridge deck
surface to provide additional strength or to improve
serviceability for a substantial time period.
(11) "Restoration and rehabilitation" means work required to
return 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 suitable
condition to perform satisfactorily for a substantial time period. (Formerly: Acts 1969, c.392, s.1; Acts 1971, P.L.98, SEC.1; Acts
1973, P.L.71, SEC.1.) As amended by Acts 1978, P.L.58, SEC.1; Acts
1980, 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 general
assembly that the monies deposited in the primary highway system
special account and the local road and street account shall be used
exclusively 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; Acts
1973, P.L.71, SEC.2; Acts 1975, P.L.90, SEC.1.) As amended by Acts
1978, 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 as
the "Highway, Road and Street Fund" for the deposit of the revenues
from:
(1) the gasoline and special fuel taxes dedicated to the fund
under 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 to
Acts 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 fund
established 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 be
appropriated. (Formerly: Acts 1969, c.392, s.3; Acts 1971, P.L.98, SEC.4; Acts
1975, P.L.90, SEC.2.) As amended by Acts 1978, P.L.58, SEC.4; Acts
1980, 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 to
be called the "local road and street account" and credit this account
monthly with forty-five percent (45%) of the money deposited in the
highway, road and street fund.
(b) The auditor shall distribute to units of local government
money from this account each month. Before making any other
distributions under this chapter, the auditor shall distribute E85
incentive payments to all political subdivisions entitled to a payment
under section 8 of this chapter.
(c) After distributing E85 incentive payments required under
section 8 of this chapter, the auditor of state shall allocate to each
county the remaining money in this account on the basis of the ratio
of each county's passenger car registrations to the total passenger car
registrations of the state. The auditor shall further determine the
suballocation between the county and the cities within the county as
follows:
(1) In counties having a population of more than fifty thousand
(50,000), sixty percent (60%) of the money shall be distributed
on the basis of the population of the city or town as a
percentage of the total population of the county and forty
percent (40%) distributed on the basis of the ratio of city and
town 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 distributed
on the basis of the population of the city or town as a
percentage of the total population of the county and eighty
percent (80%) distributed on the basis of the ratio of city and
town street mileage to county road mileage.
(3) For the purposes of allocating funds as provided in this
section, towns which become incorporated as a town between
the effective dates of decennial censuses shall be eligible for
allocations upon the effectiveness of a corrected population
count for the town under IC 1-1-3.5.
(4) Money allocated under the provisions of this section to
counties containing a consolidated city shall be credited or
allocated to the department of transportation of the consolidated
city.
(d) Each month the auditor of state shall inform the department of
the amounts allocated to each unit of local government from the local
road and street account. (Formerly: Acts 1969, c.392, s.4; Acts 1971, P.L.98, SEC.5; Acts
1973, P.L.71, SEC.3; Acts 1974, P.L.33, SEC.1.) As amended by Acts
1978, 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 used
exclusively by the cities, towns, and counties for:
(1) engineering, land acquisition, construction, resurfacing,
maintenance, restoration, or rehabilitation of both local and
arterial road and street systems;
(2) the payment of principal and interest on bonds sold
primarily to finance road, street, or thoroughfare projects;
(3) any local costs required to undertake a recreational or
reservoir 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; Acts
1973, 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 money
to town general fund
Sec. 7. An included town under IC 36-3-1-7 may transfer surplus
allocated monies to the town general fund from the local road and
street account if those monies have not been allocated or expended
within 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 the
meaning set forth in IC 6-6-1.1-103(a).
(b) As used in this section, "E85" has the meaning set forth in
IC 6-6-1.1-103(s).
(c) As used in this section, "qualified motor vehicle" means a
motor vehicle that may be fueled by E85.
(d) A political subdivision is entitled to a monthly E85 incentive
payment under this section if at least seventy-five percent (75%) of
the motor fuel purchased by the political subdivision in the preceding
calendar month for use in the political subdivision's qualified motor
vehicles was E85.
(e) Subject to subsection (i), the amount of a monthly E85
incentive payment to which a political subdivision is entitled under
this section is equal to:
(1) the total number of qualified motor vehicles owned by the
political subdivision; multiplied by
(2) thirty-three dollars and thirty-three cents ($33.33).
(f) To claim an E85 incentive payment under this section, the
fiscal officer of a political subdivision must present to the auditor of
state a statement that:
(1) contains a written verification that the incentive payment
claim is made under penalties of perjury; and
(2) sets forth:
(A) the total number of qualified motor vehicles owned by
the political subdivision;
(B) the total amount of E85 purchased by the political
subdivision in the preceding calendar month for use in each
qualified motor vehicle described in clause (A); and
(C) the total amount of motor fuel purchased for use in each
qualified motor vehicle described in clause (A).
(g) The auditor of state may request the administrator to make
investigations the auditor of state considers necessary before issuing
an E85 incentive payment under this section. The administrator shall
provide any assistance requested under this section. Upon the request
of the administrator, a political subdivision shall furnish to the
administrator sufficient documentation to prove the validity of the
information 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 supplemental
information required by subsection (g), the auditor of state shall pay
interest at the rate established by IC 6-8.1-9 computed from the date
of filing of the verified statement and all supplemental information
required under this section until a date determined by the auditor of
state that does not precede by more than thirty (30) days the date on
which the E85 incentive payment is made.
(i) A political subdivision is not entitled to an E85 incentive
payment for E85 used in a qualified motor vehicle owned by the
political subdivision after December 31 of the fifth calendar year of
the 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.
