Indiana Code Title 6. Taxation § 6-3-7-3

Sec. 3. (a) All revenues derived from collection of the adjusted gross income tax imposed on corporations shall be deposited in the state general fund.

(b) All revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state general fund.

(c) All revenues derived from adjusted gross income tax computed from a partnership that has made an election to be subjected to tax directly at the partnership level under IC 6-3-4.5 shall be deposited in the state general fund.  For purposes of this subsection, “adjusted gross income tax” means any tax for which the partnership is directly subject to as the result of an election under IC 6-3-4.5, regardless of the provision under which the tax is computed.