Indiana Code § 8-5-15-25

Capital improvement contingency fund
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Sec. 25. (a) The capital improvement contingency fund is established for the purpose of: (1) receiving taxes, appropriations, and other revenues; (2) matching state or federal transportation grants made to permit the acquisition of capital assets; (3) acquiring capital improvements or assets; or (4) receiving, holding, and disbursing funds as a fiduciary.       (b) Money in the fund at the end of a fiscal year does not revert to the state general fund.

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