Indiana Code Title 6. Taxation § 6-7-3-15

Sec. 15. (a) The controlled substance tax fund is established to receive all the revenue collected by the department under this chapter.

(b) The fund shall be administered by the treasurer of state.  Any expenses incurred in administering the fund shall be paid from the fund.  Any interest earned on money in the fund shall be credited to the fund.

(c) Any revenue remaining in the fund at the end of a state fiscal year does not revert to the state general fund.

(d) Money in the fund is annually appropriated to cover the department's administrative and enforcement expenses under this chapter and to make the distributions required by this chapter.