Indiana Code § 6-3.5-11-14

Wheel tax fund; use
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Sec. 14. (a) The fiscal officer of an adopting municipality shall deposit the wheel tax revenues in a fund to be known as the "municipal wheel tax fund".       (b) An adopting municipality may use the wheel tax revenues that the municipality receives under this section only: (1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction; (2) as a contribution to an authority established under IC 36-7-23 ; or (3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30 .

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