Guidance, Memos & Reports

Working within the Accounting and Reporting Department, our Local Government Division is responsible for supervising the enforcement of reporting and auditing of reports filed by counties while also overseeing the collection and distribution of tax revenue money for counties, cities, towns, schools and other local units of government.

This page provides a centralized location for all materials related to Indiana’s temporary gas tax holiday and the reimbursement process for local governments. Here, local officials can access current reimbursement information, statutory distribution details and monthly reporting associated with MVH and LRS accounts.

Current Reimbursement Information

Local Unit Reimbursement Amounts
A complete listing of distribution amounts for each local government unit.
- Distribution One – April & May
- Distribution Two – June
- Distribution Three - July

Guidance and Reference Materials

MVH and LRS Memo
MVH & LRS Distribution Context
- Motor Vehicle Highway (MVH) Gross Receipts Report
  Details on MVH revenue sources, collection timing, annual statutory adjustments and historical receipts.
- Local Road & Street (LRS) Gross Receipts Report
  Summary of LRS revenue sources, distribution mechanics and gross receipts for the current cycle.
- MVH and LRS Distribution Formulas
  Statutory distribution frameworks used to allocate monthly roadway‑funding revenue to local units.
  - MVH
  - LRS

Fuel Tax Structure & Visual Resources

Gasoline Excise Tax (GET) Distribution Graphic
Visual explanation of how GET revenue is allocated among MVH, LRS, the State Highway Fund, counties and cities/towns.
Gas Use Tax (GUT) Distribution Graphic
Visual breakdown of GUT revenue allocation, including state, MVH, Motor Vehicle Fund, and Local Road & Bridge Grant Fund shares.