Indiana Code Title 6. Taxation § 6-6-5.5-22

Sec. 22. There is hereby appropriated to the department from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the department in the administration of the excise tax provisions of this chapter.  Only those expenses that would not otherwise be incurred in the administration of the International Registration Plan shall be paid out of the general fund.  The budget agency shall approve all funds paid out of the general fund as required in this section.