Indiana Code Title 6. Taxation § 6-7-1-30.1

Sec. 30.1. (a) Two-thirds (2/3) of the money in the cigarette tax fund is annually appropriated to the cities and towns of this state and to certain local governmental entities.

(b) The amount which is allocated to each city or town under this section equals the product of:

(c) The state comptroller shall calculate and distribute the amount allocated to each city or town under this section on or before June 1 and December 1 of each year.  To make these semiannual distributions, the state comptroller shall issue warrants drawn on the cigarette tax fund to the officials designated in subsection (d) or (e).

(d) For a consolidated city, or a city or town which is located in the same county as the consolidated city, the state comptroller shall issue a warrant for:

The fiscal officer of the city or town shall deposit the money distributed to the fiscal officer under this subsection in the city's or town's general fund.  The county treasurer shall annually deposit three hundred fifty thousand dollars ($350,000) which the county treasurer receives under this subsection in the capital improvement bond fund of the county.  The remainder of the money which the county treasurer receives under this subsection is appropriated to the department of transportation of the consolidated city.  The county treasurer shall serve as custodian of the money so appropriated to the department.

(e) For a city or town which is not located in the same county as a consolidated city, the state comptroller shall issue a warrant for the total amount allocated to the city or town under subsection (b) to the fiscal officer of the city or town.  The fiscal officer shall deposit three-fourteenths (3/14) of the money in the city's or town's general fund, and the fiscal officer shall deposit the remaining eleven-fourteenths (11/14) of the money in the city's or town's cumulative capital improvement fund.