Indiana Code Title 7.1. Alcohol and Tobacco § 7.1-4-9-7

Sec. 7. (a) Thirty-three percent (33%) of the money in the excise fund shall, upon warrant of the state comptroller, be paid into the general fund of the treasury of the city or town in which the retailer's or dealer's licensed premises are located.  The money shall be paid to the treasurer of the county in which the retailer's or dealer's premises are located if they are located outside the corporate limits of a city or town.

(b) Not later than ten (10) days after:

the annexing municipality shall provide notice to the chairman of the commission of any retailer's or dealer's premises located within the annexed territory.  The notice shall be in writing, sent by certified mail, and must include the effective date of the annexation and the business name and street address of the retailer's or dealer's premises.

(c) The distribution from the excise fund shall continue to be paid to the jurisdiction on record with the commission, until the chairman of the commission receives the notice under this section that the retailer's or dealer's premises have been annexed into the city or town.  An annexing city or town: