Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account. (b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be distributed to the county treasurers of Indiana. (c) The amount to be distributed to a county treasurer equals that part of the total vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5 . The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. (d) The county treasurer shall deposit vehicle sharing excise tax collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year. (e) The county auditor shall apportion and the county treasurer shall distribute the vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county. (f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund. (g) All distributions from the vehicle sharing excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer. IC 6-7 ARTICLE 7. TOBACCO TAXES Ch. 1. Cigarette Tax Ch. 2. Tobacco Products Tax Ch. 3. Controlled Substance Excise Tax Ch. 4. Electronic Cigarette Tax IC 6-7-1 Chapter 1. Cigarette Tax 6-7-1-0.3 Use of revenue stamps paid for before July 1, 2002, after June 30, 2002; conditions 6-7-1-0.4 Use of revenue stamps; conditions 6-7-1-1 Purpose; liability for tax; separation of price and tax 6-7-1-2 "Cigarette" 6-7-1-3 "Individual package" 6-7-1-4 "Person" or "company" 6-7-1-5 "Department" 6-7-1-6 "Distributor" 6-7-1-7 "Retailer" 6-7-1-8 "Consumption", "consumer", and "consume" 6-7-1-9 "Stamps" 6-7-1-10 "Counterfeit stamp" 6-7-1-11 "Drop shipment" 6-7-1-12 Rate of taxation 6-7-1-13 Effective date 6-7-1-13.5 Carriers; liability for unpaid taxes 6-7-1-14 Stamps; evidence of tax paid 6-7-1-15 Department as official agent of state to administer and enforce chapter; salaries and expenses; powers 6-7-1-15.1 Metered tax stamping machines; recharging 6-7-1-16 Distributor's registration certificate; application fee; bond; refunds 6-7-1-17 Distributors as agents of state for collection of tax; purchase of revenue stamps; execution of bond 6-7-1-17.5 Credit against the cost of certain stamps 6-7-1-18 Affixing stamps; invoices 6-7-1-19 Distributors' records and reports 6-7-1-19.5 Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions 6-7-1-20 Repealed 6-7-1-21 Selling packages with counterfeit stamps; affixing used stamps; offenses 6-7-1-22 Record keeping violations; offense 6-7-1-23 Other violations; offense 6-7-1-24 Sale or possession of cigarettes without payment of tax or stamps affixed; seizure; forfeiture; redemption penalty; offenses; exceptions 6-7-1-25 Search warrants for untaxed cigarettes 6-7-1-26 Repealed 6-7-1-27 Mutilated stamps; replacement; unused stamps; refund 6-7-1-28 Repealed 6-7-1-28.1 Taxes, registration fees, fines, and penalties collected; disposition 6-7-1-29 Repealed 6-7-1-29.1 Cigarette tax fund; annual appropriations to department of natural resources and state construction fund 6-7-1-29.3 Cigarette tax fund; deposit to clean water fund 6-7-1-30 Repealed 6-7-1-30.1 Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition 6-7-1-30.2 Appropriations for local health funds 6-7-1-30.5 Repealed 6-7-1-31 Repealed 6-7-1-31.1 Cities and towns; cumulative capital improvement fund; use 6-7-1-32 Repealed 6-7-1-32.1 Repealed 6-7-1-33 Repealed 6-7-1-34 Repealed 6-7-1-35 Tax evasion; unlawful advertising 6-7-1-36 Evasion of tax; offense 6-7-1-37 Electronic filing of reports and remitting of taxes 6-7-1-38 Civil penalties
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