Indiana Code Title 6. Taxation § 6-5.5-8-3

Sec. 3. (a) Before April 15 and October 15 of each year, the state comptroller shall determine the amount of the next semiannual distribution under section 2 of this chapter for counties.  The amounts determined by the state comptroller shall be based on the best information available to the department.

(b) In order to make the distributions required by this chapter, the state comptroller shall draw warrants on the financial institutions tax fund payable to the county, and the treasurer of state shall pay the warrants.