Indiana Code 22-8-1.1-48. Use of tax revenues; appropriations; payment date
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Sec. 48. (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.
(c) The annual tax payment is due and payable on or before May 1 of each year in which the tax is imposed.
(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.
Terms Used In Indiana Code 22-8-1.1-48
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Department: means the department of labor. See Indiana Code 22-8-1.1-1
- Employer: means any individual or type of organization, including the state and all its political subdivisions, that has in its employ one (1) or more individuals. See Indiana Code 22-8-1.1-1
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- INSafe: means the division of the department created by section 40 of this chapter. See Indiana Code 22-8-1.1-1
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Formerly: Acts 1971, P.L.356, SEC.1; Acts 1975, P.L.255, SEC.4. As amended by Acts 1982, P.L.95, SEC.11; P.L.37-1985, SEC.42; P.L.34-1988, SEC.17; P.L.32-2008, SEC.6; P.L.76-2012, SEC.3.