Sec. 7. (a) A county treasurer that receives county option dog tax revenue under section 5 of this chapter shall deposit the money in the county option dog tax fund according to the following allocation: (1) Twenty percent (20%) for the canine research and education account established under section 6(b) of this chapter. (2) Eighty percent (80%) for the uses designated by the fiscal body of the county under subsection (c). (b) If an ordinance adopted under section 3 of this chapter is in effect in a county, the county auditor and the county treasurer shall include the county option dog tax revenue received by the county treasurer in the settlement procedures described in IC 6-1.1-27. Amounts accumulated in the county canine research and education account shall be paid to the state treasurer in accordance with the procedure described under IC 6-1.1-27-3. (c) The fiscal body of a county that imposes a tax under this chapter may appropriate money in the county option dog tax fund, other than money allocated to the canine research and education account established under section 6(b) of this chapter, for any of the following purposes: (1) The use of animal care facilities. (2) Animal control, including dead animal disposal. (3) Reimbursement to farmers for livestock kills. (4) Reimbursement to people who have undergone rabies post exposure prophylaxis. (d) The fiscal body of a county that imposes a tax under this chapter may establish requirements according to which individuals or entities are eligible to receive distributions of money appropriated for a purpose described in subsection (c). As added by P.L.162-2006, SEC.36.
IC 6-9-39-8 Distribution of tax revenues to the state; appropriation to Purdue University School of Veterinary Science and Medicine Sec. 8. (a) A special canine research and education account within the state general fund shall be established. Any payments issued to the state under section 7(b) of this chapter shall be deposited in the canine research and education account in the state general fund. (b) Any income earned on money held in the canine research and education account established under subsection (a) becomes a part of that account. (c) Any revenue remaining in the canine research and education account established under subsection (a) at the end of a fiscal year does not revert to the state general fund. (d) There is annually appropriated to the Purdue University School of Veterinary Science and Medicine from the canine research and education account established under subsection (a) an amount equal to the sum of money deposited in the canine research and education account during the state fiscal year for its use in conducting canine disease research and education. (e) On or about August 1 of each year, if there is a positive amount in the canine research and education account established under subsection (a), the auditor of state shall issue a warrant to the Purdue University School of Veterinary Science and Medicine for an amount equal to the amount of money accumulated in the canine research and education account. As added by P.L.162-2006, SEC.36.