Indiana Code § 6-9-40-8

Food and beverage tax receipts fund
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Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a county described in section 1 of this chapter, the fiscal officer of a political subdivision receiving a distribution under this chapter shall establish a food and beverage tax receipts fund.       (b) The fiscal officer of a political subdivision receiving a distribution under this chapter shall deposit in this fund all amounts received under this chapter.       (c) Money earned from the investment of money in the fund becomes a part of the fund.

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