Indiana Code Title 15. Agriculture and Animals § 15-13-8-3

Sec. 3. (a) The fund consists of the following:

(b) The fund is divided into the following accounts:

(c) The money credited to the agricultural fair revolving contingency account may be used only to pay start-up expenses for the fair each year.  Money used to pay the start-up expenses from the account must be replaced using proceeds from the operation of the fair before the proceeds may be used for any other purpose.