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2019 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 7. Special Purpose Rates
6-3.6-7-6. Separate accounting of revenue; record keeping
Universal Citation: IN Code § 6-3.6-7-6 (2019)
IC 6-3.6-7-6 Separate accounting of revenue; record keeping
Sec. 6. A governmental entity to which revenue raised from a tax under this chapter is distributed must segregate the amount raised from the tax in a separate account or fund and maintain sufficient records, as required by the state board of accounts, to demonstrate that the revenue is used only for the purposes for which the tax was imposed.
As added by P.L.243-2015, SEC.10.
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