Indiana Code § 12-20-25-39

Deposit of tax proceeds; disbursement
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Sec. 39. The proceeds of the local income tax imposed under this chapter shall be deposited by the treasurer of state on behalf of the county into a separate local income tax account. The money in the account shall be disbursed as provided in section 38(b) of this chapter. [Pre-1992 Revision Citation: 12-2-14-34.]

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