Bill Text: IN SB0409 | 2011 | Regular Session | Introduced
Bill Title: Gasoline tax and special fuel tax distributions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-01-11 - First reading: referred to Committee on Appropriations [SB0409 Detail]
Download: Indiana-2011-SB0409-Introduced.html
Citations Affected: IC 6-6; IC 8-23-9-54; IC 20-20-38.
Synopsis: Gasoline tax and special fuel tax distributions. Provides that
revenue generated from one cent of the state gasoline tax shall be paid
into the supplemental school distribution fund and distributed to school
corporations. (This revenue is currently transferred to the state highway
fund.) Provides that $10 million of the first $25 million in special fuel
tax revenue collected shall be paid into the supplemental school
distribution fund and distributed to school corporations. (This revenue
is currently transferred to the Indiana department of transportation.)
Effective: July 1, 2011.
January 11, 2011, read first time and referred to Committee on Appropriations.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
(b) The administrator shall transfer one-eighteenth (1/18) of the taxes that are collected under this chapter to the
(c) The administrator shall transfer one-eighteenth (1/18) of the taxes that are collected under this chapter to the auditor of state for distribution to counties, cities, and towns. The auditor of state shall distribute the amounts transferred under this subsection to each of the counties, cities, and towns eligible to receive a distribution from the motor vehicle highway account under IC 8-14-1 and in the same proportion among the counties, cities, and towns as funds are distributed from the motor vehicle highway account under IC 8-14-1. Money distributed under this subsection may be used only for purposes
that money distributed from the motor vehicle highway account may be
expended under IC 8-14-1.
(d) After the transfers required by subsections (a) through (c), the
administrator shall transfer the next twenty-five million dollars
($25,000,000) of the taxes that are collected under this chapter and
received during a period beginning July 1 of a year and ending June 30
of the immediately succeeding year to the auditor of state for
distribution in the following manner:
(1) thirty percent (30%) to each of the counties, cities, and towns
eligible to receive a distribution from the local road and street
account under IC 8-14-2 and in the same proportion among the
counties, cities, and towns as funds are distributed under
IC 8-14-2-4;
(2) thirty percent (30%) to each of the counties, cities, and towns
eligible to receive a distribution from the motor vehicle highway
account under IC 8-14-1 and in the same proportion among the
counties, cities, and towns as funds are distributed from the motor
vehicle highway account under IC 8-14-1; and
(3) forty percent (40%) to the Indiana department of
transportation.
(e) The auditor of state shall hold all amounts of collections
received under subsection (d) from the administrator that are made
during a particular month and shall distribute all of those amounts
pursuant to subsection (d) on the fifth day of the immediately
succeeding month.
(f) All amounts distributed under subsection (d) may only be used
for purposes that money distributed from the motor vehicle highway
account may be expended under IC 8-14-1.
(1) Thirty percent (30%) to each of the counties, cities, and towns eligible to receive a distribution from the local road and street account under IC 8-14-2 and in the same proportion among the counties, cities, and towns as funds are distributed under IC 8-14-2-4.
(2) Thirty percent (30%) to each of the counties, cities, and towns eligible to receive a distribution from the motor vehicle highway account under IC 8-14-1 and in the same proportion among the counties, cities, and towns as funds are distributed from the motor vehicle highway account under IC 8-14-1.
(3) Forty percent (40%) to the
(b) The auditor of state shall hold all amounts of collections received from the administrator that are made during a particular month and shall distribute all of those amounts under subsection (a) on the fifth day of the immediately succeeding month.
(c) Except as provided in subsection (a)(3), all amounts distributed under subsection (a) may only be used for purposes that money distributed from the motor vehicle highway account may be expended under IC 8-14-1.
(d) Except as provided in subsection (a)(3), all revenue collected under this chapter shall be used in the same manner as the revenue collected under IC 6-6-1.1. The administrator shall, after the transfers specified in subsection (a), deposit the remainder of the revenues collected under this chapter in the same manner that revenues are deposited under IC 6-6-1.1-802.
(1) All money in the general fund to the credit of the state highway account.
(2) All money that is received from the Department of Transportation or other federal agency and known as federal aid.
(3) All money paid into the state treasury to reimburse the state for money paid out of the state highway fund.
(4) All money provided by Indiana law for the construction, maintenance, reconstruction, repair, and control of public highways, as provided under this chapter.
(5) All money that on May 22, 1933, was to be paid into the state
highway fund under contemplation of any statute in force as of
May 22, 1933.
(6) All money that may at any time be appropriated from the state
treasury.
(7) Any part of the state highway fund unexpended at the
expiration of any fiscal year, which shall remain in the fund and
be available for the succeeding years.
(8) Any money credited to the state highway fund from the motor
vehicle highway account under IC 8-14-1-3(4).
(9) Any money credited to the state highway fund from the
highway road and street fund under IC 8-14-2-3.
(10) Any money credited to the state highway fund under
IC 6-6-1.1-801.5, IC 6-6-4.1-5 or IC 8-16-1-17.1.
(11) Any money distributed to the state highway fund under
IC 8-14-14, IC 8-15.5, or IC 8-15.7.
(b) All expenses incurred in carrying out this chapter shall be paid
out of the state highway fund.
Chapter 38. Supplemental School Distribution Fund
Sec. 1. As used in this chapter, "fund" refers to the supplemental school distribution fund established by section 2 of this chapter.
Sec. 2. (a) The supplemental school distribution fund is established for the purpose of making distributions to public school corporations as provided in this chapter.
(b) The department shall administer the fund.
(c) The expenses of administering the fund shall be paid from money in the fund.
(d) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public funds may be invested.
(e) Money in the fund is continuously appropriated to make the distributions required by this chapter.
(f) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
Sec. 3. The auditor of state shall not more than forty-five (45) days after the end of each calendar quarter distribute to each public school corporation an amount equal to:
(1) the balance in the fund at the end of the calendar quarter; multiplied by
(2) a fraction equal to:
(A) the total amount of state tuition support distributed to the public school corporation in the previous calendar year; divided by
(B) the total amount of state tuition support distributed to all public school corporations in the previous calendar year.
Sec. 4. (a) Money distributed to a public school corporation from the fund shall not be considered in the calculation of the public school corporation's state tuition support distribution under IC 20-43.
(b) Money distributed to a public school corporation from the fund may be used for any lawful school expenses payable from the public school corporation's general fund.
