2012 Indiana Code
TITLE 7.1. ALCOHOL AND TOBACCO
ARTICLE 4. REVENUE AND TAXES
CHAPTER 8. POSTWAR CONSTRUCTION FUND COLLECTIONS AND DISTRIBUTIONS

IC 7.1-4-8
Chapter 8. Postwar Construction Fund Collections and Distributions

IC 7.1-4-8-1
Deposit of excise taxes in fund
Sec. 1. The department shall:
(1) deposit daily with the treasurer of state:
(A) four and three-fourths cents (4 3/4¢) of the beer excise tax rate collected on each gallon of beer or flavored malt beverage;
(B) one dollar and seventeen cents ($1.17) of the liquor excise tax rate collected on each gallon of liquor; and
(C) sixteen cents (16¢) of the wine excise tax rate collected on each gallon of wine; and
(2) not later than the fifth day of the following month, transfer the deposits under subdivision (1) into the postwar construction fund.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.27.) As amended by P.L.72-1996, SEC.19.

IC 7.1-4-8-2
Use of funds
Sec. 2. The monies deposited in the postwar construction fund shall be used for construction by the state for the use of:
(1) penal, benevolent, charitable and educational institutions of the state;
(2) public safety projects of the state; and
(3) municipal water and sewer infrastructure improvements necessary or useful for an institution or project described in subdivision (1) or (2).
(Formerly: Acts 1973, P.L.55, SEC.1.) As amended by P.L.234-2007, SEC.274.