Indiana Code Title 6. Taxation § 6-6-1.1-909

Sec. 909. The administrator shall establish a revolving fund known as the gasoline tax refund account.  The amount in the fund may not exceed seventy-five thousand dollars ($75,000), and the administrator shall maintain the fund in a public depository designated by the state board of finance.  The administrator shall draw checks against the fund for each approved refund.  As the checks are returned paid by the depository, the administrator shall issue a warrant on the motor fuel tax fund in the amount of the checks returned paid, for the purpose of maintaining the depository balance at the authorized amount.