Indiana Code § 20-45-7-24

Effect of distribution of excise taxes
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Sec. 24. For purposes of allocating distributions of tax revenues collected under IC 6-5.5 , IC 6-6-5 , IC 6-6-5.5 , or IC 6-6-6.5 , the tax shall be treated as if it were property taxes imposed by a separate taxing unit. The appropriate part of those distributions shall be deposited in the fund. [Pre-2006 Recodification Citation: 21-2-12-6.1(a).]

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