Ind. Code § 6-3.6-7-6
Current through P.L. 171-2024
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.
IC 6-3.6-7-6