IC 6-7-1-28.1 — Taxes, registration fees, fines, and penalties collected; disposition
Chapter 1. Cigarette Tax
Bills amending this section
Section text
Sec. 28.1. The taxes, registration fees, fines, or penalties collected under this chapter shall be deposited in the following manner: (1) One and seventy-six hundredths percent (1.76%) of the money shall be deposited in a fund to be known as the cigarette tax fund. (2) The following amount of the money shall be deposited in the state general fund: (A) After June 30, 2011, and before July 1, 2013, sixty and twenty-four hundredths percent (60.24%). (B) After June 30, 2013, and before July 1, 2023, fifty-six and twenty-four hundredths percent (56.24%). (C) After June 30, 2023, fifty-six and eighty-four hundredths percent (56.84%). (D) After June 30, 2025, twenty-three and sixty-seven hundredths percent (23.67%). (3) Two and twenty-six hundredths percent (2.26%) of the money shall be deposited into the pension relief fund established in IC 5-10.3-11. (4) Eleven and twenty-six hundredths percent (11.26%) of the money shall be deposited in the healthy Indiana plan trust fund established by IC 12-15-44.2-17. (5) Fifty-nine and thirty-eight hundredths percent (59.38%) of the money shall be deposited in the state general fund for the purpose of paying appropriations for Medicaid—Current Obligations. (6) The following amount of the money shall be deposited as follows: (A) After June 30, 2025, and before July 1, 2026, one and sixty-seven hundredths percent (1.67%) shall be deposited in the state retiree health benefit trust fund established by IC 5-10-8-8.5. (B) After June 30, 2026, and before July 1, 2027, one and sixty-seven hundredths percent (1.67%) or the amount determined by the budget agency shall be deposited in the state retiree health benefit trust fund or the 2027 retiree health benefit trust fund established by IC 5-10-8-8.5. If the budget agency determines that less than one and sixty-seven hundredths percent (1.67%) should be deposited in the trust funds, the remainder shall be transferred to the state general fund. (C) After June 30, 2027, one and sixty-seven hundredths percent (1.67%) of the money shall be deposited in the state general fund. The money in the cigarette tax fund, the healthy Indiana plan trust fund, or the pension relief fund at the end of a fiscal year does not revert to the state general fund. However, if in any fiscal year, the amount allocated to a fund under subdivision (1) is less than the amount received in fiscal year 1977, then that fund shall be credited with the difference between the amount allocated and the amount received in fiscal year 1977, and the allocation for the fiscal year to the fund under subdivision (2) shall be reduced by the amount of that difference. Money deposited under subdivisions (5) through (6) may not be used for any purpose other than the purpose stated in the subdivision.
As added by Acts 1977, P.L.89, SEC.1. Amended by Acts 1977(ss), P.L.9, SEC.4; Acts 1981, P.L.11, SEC.37; P.L.96-1987, SEC.3; P.L.18-1994, SEC.39; P.L.192-2002(ss), SEC.137; P.L.218-2007, SEC.4; P.L.3-2008, SEC.66; P.L.182-2009(ss), SEC.246; P.L.229-2011, SEC.95; P.L.205-2013, SEC.128; P.L.213-2015, SEC.90; P.L.201-2023, SEC.110; P.L.213-2025, SEC.86; P.L.104-2026, SEC.21.
Source: official publisher (2026 edition)