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

Sec. 9. Time of Distribution.  The distribution of the excise fund to be paid into the general fund of a county, city or town shall be distributed by the state treasurer semi-annually on the first day of June and the first day of December of each year.  The state comptroller is authorized to draw the state comptroller's warrants to the treasurers of the several governmental subdivisions when the distribution is presented to the state comptroller.