Ind. Code ch. 8-14-2

Ind. Code ch. 8-14-2
in effect

Ind. Code § 8-14-2-1 Definitions

Sec. 1. As used in this chapter: (1) Primary highway system special account means the account of the state known as the "primary highway system special account" to which is credited monthly fifty-five percent (55%) of the money deposited in the highway, road, and street fund. (2) Local road and street account means the account of the state known as the "local road and street account" to which is credited monthly forty-five percent (45%) of the money deposited in the highway, road and street fund. (3) The term "department" refers to the Indiana department of transportation created under IC 8-23-2. (4) The term "primary highways" shall mean that portion of the federal-aid highway system designated by the department and approved by the United States department of transportation as being the state "primary highway system". (5) The term "construction" shall mean both construction and reconstruction to a degree that new, supplementary, or substantially improved traffic service is provided, and significant geometric or structural improvements are effected. (6) "Arterial road system" shall mean the system of roads including bridges in each county of Indiana, under the jurisdiction of the board of county commissioners, or successor body, including a department of transportation of a consolidated city, designated as such by the board under IC 8-23-4-3, but not including local county roads. (7) "Local county roads" shall mean all county roads and bridges which are not designated as being in the arterial road system. (8) "Arterial street system" means the system of streets, including bridges in each city or town in Indiana, under the jurisdiction of municipal street authorities or successor bodies, including a department of transportation of a consolidated city, designated as such by the board under IC 8-23-4-4, but not including local streets. (9) "Local streets" shall mean all city and town streets and bridges which are not designated as being in the arterial street system in each city or town. (10) "Resurfacing" means the placement of additional pavement layers (including protective systems for bridge decks) over the existing (or restored or rehabilitated) roadway or bridge deck surface to provide additional strength or to improve serviceability for a substantial time period. (11) "Restoration and rehabilitation" means work required to return the existing structure (roadway pavement or bridge deck) to a suitable condition for an additional stage of construction (bridge deck protective system or resurfacing) or to a suitable condition to perform satisfactorily for a substantial time period. Formerly: Acts 1969, c.392, s.1; Acts 1971, P.L.98, SEC.1; Acts 1973, P.L.71, SEC.1. As amended by Acts 1978, P.L.58, SEC.1; Acts 1980, P.L.74, SEC.217; Acts 1981, P.L.41, SEC.50; P.L.18-1990, SEC.109.

Ind. Code § 8-14-2-2 Legislative intent as to use of monies

Sec. 2. It is hereby declared to be the intent of the general assembly that the monies deposited in the primary highway system special account and the local road and street account shall be used exclusively for engineering, land acquisition, construction, resurfacing, restoration, and rehabilitation of highway facilities. Formerly: Acts 1969, c.392, s.2; Acts 1971, P.L.98, SEC.2; Acts 1973, P.L.71, SEC.2; Acts 1975, P.L.90, SEC.1. As amended by Acts 1978, P.L.58, SEC.2.

Ind. Code § 8-14-2-2.1 Highway, road and street fund

Sec. 2.1. The state comptroller shall create a special fund to be known as the "Highway, Road and Street Fund" for the deposit of the revenues from: (1) the gasoline and special fuel taxes dedicated to the fund under IC 6-6-1.1-802 and IC 6-6-2.5; and (2) amounts deposited in or distributed to the fund under IC 9. Formerly: Acts 1971, P.L.98, SEC.3. As amended by Acts 1978, P.L.58, SEC.3; Acts 1980, P.L.51, SEC.62; P.L.2-1991, SEC.60; P.L.277-1993(ss), SEC.55; P.L.216-2014, SEC.9; P.L.257-2017, SEC.18; P.L.9-2024, SEC.290.

Ind. Code § 8-14-2-2.5 Repealed

As added by Acts 1980, P.L.10, SEC.14. Amended by Acts 1981, P.L.88, SEC.10; Acts 1982, P.L.81, SEC.2. Repealed by P.L.59-1985, SEC.38.

Ind. Code § 8-14-2-3 Credit to state highway fund; appropriation of funds

Sec. 3. (a) The state comptroller shall credit the state highway fund established under IC 8-23-9-54 monthly with sixty-three percent (63%) of the money deposited in the highway, road and street fund. (b) Funds allocated to the department under this chapter must be appropriated. Formerly: Acts 1969, c.392, s.3; Acts 1971, P.L.98, SEC.4; Acts 1975, P.L.90, SEC.2. As amended by Acts 1978, P.L.58, SEC.4; Acts 1980, P.L.74, SEC.218; Acts 1981, P.L.111, SEC.4; P.L.18-1990, SEC.110; P.L.185-2018, SEC.25; P.L.9-2024, SEC.291.

Ind. Code § 8-14-2-4 Local road and street account; allocation of funds

Sec. 4. (a) The state comptroller shall establish a special account to be called the "local road and street account" and credit this account monthly with thirty-seven percent (37%) of the money deposited in the highway, road and street fund. (b) The state comptroller shall distribute to units of local government money from this account each month. Before making any other distributions under this chapter, the state comptroller shall distribute E85 incentive payments to all political subdivisions entitled to a payment under section 8 of this chapter. (c) After distributing E85 incentive payments required under section 8 of this chapter, the state comptroller shall allocate to each county the remaining money in this account on the basis of the ratio of each county's passenger car registrations to the total passenger car registrations of the state. The state comptroller shall further determine the suballocation between the county and the cities within the county as follows: (1) In counties having a population of more than fifty thousand (50,000), sixty percent (60%) of the money shall be distributed on the basis of the population of the city or town as a percentage of the total population of the county and forty percent (40%) distributed on the basis of the ratio of city and town street mileage to county road mileage. (2) In counties having a population of fifty thousand (50,000) or less, twenty percent (20%) of the money shall be distributed on the basis of the population of the city or town as a percentage of the total population of the county and eighty percent (80%) distributed on the basis of the ratio of city and town street mileage to county road mileage. (3) For the purposes of allocating funds as provided in this section, towns which become incorporated as a town between the effective dates of decennial censuses shall be eligible for allocations upon the effectiveness of a corrected population count for the town under IC 1-1-3.5. (4) Money allocated under the provisions of this section to counties containing a consolidated city shall be credited or allocated to the department of transportation of the consolidated city. (d) Each month the state comptroller shall inform the department of the amounts allocated to each unit of local government from the local road and street account. (e) A county, including a county containing a consolidated city, may not budget or designate any funds that are distributed to the county from the local road and street account for a project to be selected by an individual member of the county fiscal body. Formerly: Acts 1969, c.392, s.4; Acts 1971, P.L.98, SEC.5; Acts 1973, P.L.71, SEC.3; Acts 1974, P.L.33, SEC.1. As amended by Acts 1978, P.L.58, SEC.5; Acts 1980, P.L.74, SEC.219; Acts 1981, P.L.11, SEC.54; Acts 1981, P.L.88, SEC.11; P.L.2-1990, SEC.11; P.L.182-2007, SEC.2; P.L.185-2018, SEC.26; P.L.9-2024, SEC.292; P.L.156-2026, SEC.3.

Ind. Code § 8-14-2-5 Local road and street account; use of funds

Sec. 5. Money from the local road and street account shall be used exclusively by the cities, towns, and counties for: (1) engineering, land acquisition, construction, resurfacing, maintenance, restoration, or rehabilitation of both local and arterial road and street systems; (2) the payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects; (3) any local costs required to undertake a recreational or reservoir road project under IC 8-23-5; or (4) the purchase, rental, or repair of highway equipment. Formerly: Acts 1969, c.392, s.5; Acts 1971, P.L.98, SEC.6; Acts 1973, P.L.71, SEC.4; Acts 1974, P.L.33, SEC.2; Acts 1975, P.L.91, SEC.1. As amended by Acts 1978, P.L.58, SEC.6; Acts 1981, P.L.41, SEC.51; P.L.18-1990, SEC.111; P.L.76-1990, SEC.1.

Ind. Code § 8-14-2-6 Repealed

As added by Acts 1979, P.L.95, SEC.1. Repealed by Acts 1980, P.L.74, SEC.434.

Ind. Code § 8-14-2-7 Local road and street account; transfer of surplus allocated money to town general fund

Sec. 7. An included town under IC 36-3-1-7 may transfer surplus allocated monies to the town general fund from the local road and street account if those monies have not been allocated or expended within the previous twenty-four (24) months. As added by P.L.67-1984, SEC.3.

Ind. Code § 8-14-2-8 Expired

As added by P.L.182-2007, SEC.3. Amended by P.L.220-2011, SEC.199. Expired 1-1-2019 by P.L.220-2011, SEC.199.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/8Fetched: 10/17/2026

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