Indiana Code § 20-45-8-19

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Sec. 19. The purpose or purposes for which the receipts from the tax are used rests within the discretion of the administrative officer or governing board of each qualified school corporation. The budgets of the qualified school corporations must reflect the anticipated receipts from the tax. Appropriations shall be made of the receipts from the tax as other appropriations are made. [Pre-2006 Recodification Citation: 21-2-13-5(e) part.]

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