Indiana Code Title 6. Taxation § 6-6-16-6

Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account.

(b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be distributed to the county treasurers of Indiana.

(c) The amount to be distributed to a county treasurer equals that part of the total vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5.  The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer.

(d) The county treasurer shall deposit vehicle sharing excise tax collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year.

(e) The county auditor shall apportion and the county treasurer shall distribute the vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county.

(f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund.

(g) All distributions from the vehicle sharing excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer.