Indiana Code § 5-34-2-5

Reversion
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Sec. 5. Money in the fund at the end of a state fiscal year does not revert to the state general fund.   IC 5-34-3 Chapter 3. Financial Assistance               5-34-3-1 Determination of income tax liability compared to base year             5-34-3-2 Transfers for deposit in the fund             5-34-3-3 Information sharing             5-34-3-4 Rules

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