Sec. 3. (a) The commission shall transfer the surplus revenue in the administrative trust fund as follows:

(1) Before the last business day of January, April, July, and October, the commission shall transfer seven million five hundred thousand dollars ($7,500,000) of the surplus revenue to the Indiana public retirement system for credit, as determined by the board of trustees of the Indiana public retirement system:

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Terms Used In Indiana Code 4-30-16-3

(A) first, to the pension stabilization fund established by IC 5-10.4-2-5, to be used as a credit against the unfunded accrued liability of the pre-1996 account (as defined by IC 5-10.4-1-12); and

(B) second, to one (1) or more of the supplemental allowance reserve accounts established under:

(i) IC 2-3.5-3-2(c) (for the legislators’ defined benefit plan);

(ii) IC 5-10-5.5-4(c) (for the state excise police, gaming agent, gaming control officer, and conservation enforcement officers’ retirement plan);

(iii) IC 5-10.2-2-2(a)(3) (for the public employees’ retirement fund); or

(iv) IC 5-10.2-2-2(c)(3) (for the Indiana state teachers’ retirement fund).

(2) Before the last business day of January, April, July, and October, the commission shall transfer seven million five hundred thousand dollars ($7,500,000) of the surplus revenue to the treasurer of state for deposit in the pension relief fund (IC 5-10.3-11).

(3) The surplus revenue remaining in the fund on the last day of January, April, July, and October after the transfers under subdivisions (1) and (2) shall be transferred by the commission to the treasurer of state for deposit on that day in the lottery surplus fund.

     (b) The commission may make transfers to the treasurer of state more frequently than required by subsection (a). However, the number of transfers does not affect the amount that is required to be transferred for the purposes listed in subsection (a)(1) and (a)(2). Any amount transferred during the month in excess of the amount required to be transferred for the purposes listed in subsection (a)(1) and (a)(2) shall be transferred to the lottery surplus fund.

As added by P.L.341-1989(ss), SEC.1. Amended by P.L.32-1990, SEC.11; P.L.33-1990, SEC.1; P.L.240-1991(ss2), SEC.44; P.L.25-1995, SEC.3; P.L.273-1999, SEC.49; P.L.224-2003, SEC.41; P.L.246-2005, SEC.45; P.L.2-2006, SEC.7; P.L.146-2008, SEC.16; P.L.127-2018, SEC.3; P.L.108-2019, SEC.58.