Ind. Code § 22-8-1.1-48

Current through P.L. 171-2024
Section 22-8-1.1-48 - Use of tax revenues; appropriations; payment date
(a) The tax shall be paid directly to the director who shall deposit the revenues in a special fund to be used solely for safety and health consultation, education, and training services for employer groups and for onsite consultation service as provided in section 41 of this chapter. These revenues shall not be transferable to any other fund and shall not revert to the general fund at the end of any fiscal year.
(b) Tax revenues as provided for in section 47 of this chapter shall be made available to INSafe only by appropriation of the general assembly based upon the needs of INSafe as determined by the department and submitted in the form of a budget in the manner provided by law.
(c) The annual tax payment is due and payable on or before May 1 of each year in which the tax is imposed.

IC 22-8-1.1-48

Amended by P.L. 76-2012, SEC. 3, eff. 7/1/2012.
(Formerly: Acts1971 , P.L. 356, SEC.1; Acts1975 , P.L. 255, SEC.4.) As amended by Acts1982 , P.L. 95, SEC.11; P.L. 37-1985, SEC.42; P.L. 34-1988, SEC.17; P.L. 32-2008, SEC.6.