Indiana Code § 8-23-9-54

State highway fund; creation and management
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Sec. 54. (a) To provide funds for carrying out the provisions of this chapter, there is created a state highway fund from the following sources: (1) All money in the general fund to the credit of the state highway account. (2) All money that is received from the Department of Transportation or other federal agency and known as federal aid. (3) All money paid into the state treasury to reimburse the state for money paid out of the state highway fund. (4) All money provided by Indiana law for the construction, maintenance, reconstruction, repair, and control of public highways, as provided under this chapter. (5) All money that on May 22, 1933, was to be paid into the state highway fund under contemplation of any statute in force as of May 22, 1933. (6) All money that may at any time be appropriated from the state treasury. (7) Any part of the state highway fund unexpended at the expiration of any fiscal year, which shall remain in the fund and be available for the succeeding years. (8) Any money credited to the state highway fund from the motor vehicle highway account under IC 8-14-1-3 (4). (9) Any money credited to the state highway fund from the highway road and street fund under IC 8-14-2-3 . (10) Any money credited to the state highway fund under IC 6-6-1.1-801.5 , IC 6-6-4.1-5 , or IC 8-16-1-17.1 . (11) Any money distributed to the state highway fund under IC 8-14-14 , IC 8-15.5 , or IC 8-15.7 .       (b) All expenses incurred in carrying out this chapter shall be paid out of the state highway fund.

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