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2003 Indiana Attorney General Reports and Opinions 1 (2003)

handle is hein.sag/sagin0001 and id is 1 raw text is: January 30, 2003 OFFICIAL OPINION 2003-1 The Honorable Lawrence M. Borst Indiana State Senator Indiana State Senate, 430 State House Indianapolis, IN 46204-2785 RE: Distribution of County Option Income Tax Dear Senator Borst: You have requested an official opinion on the statutory authority regarding distribution of County Option Income Taxes (COIT) and specifically whether the State Budget Agency or the Indiana Department of Revenue has the statutory authority to intercept a portion of Marion County's COIT distribution to pay a portion of the past-due debt owed by Marion County for the cost of juvenile corrections. BRIEF ANSWER It is our opinion that the Indiana General Assembly has authorized County Option Income Taxes as a funding source solely for counties. The statutes require the Department of Revenue to collect these taxes and distribute them to the counties. Indiana statutes do not authorize the State Budget Agency or the Indiana Department of Revenue to intercept County Option Income Tax funds collected by the Indiana Department of Revenue for distribution to counties. BACKGROUND You have sought this opinion based on a December 2, 2002 letter from the State Budget Director to the Marion County Auditor stating, in part: the State of Indiana has subtracted $2,525,243 from Marion County's December payment for County Option Income Tax ... to pay a portion of the past-due debt owed by Marion County to the State for the cost of juvenile corrections. RELEVANT STATUTES I. COUNTY OPTION INCOME TAX Indiana Code Section 6-3.5-6 authorizes counties to adopt a County Option Income Tax, and the Consolidated City of Marion County-Indianapolis has adopted an ordinance authorizing such a tax. The manner in which the Indiana Department of Revenue must handle the COIT payments it collects from taxpayers is prescribed by Indiana Code Section 6-3.5-6-16: (a) A special account within the state general fund shall be established for each county that adopts the county option income tax. Any revenue derived from the imposition of the county option income tax by a county shall be deposited in

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