Guidance, Memos & Reports

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

• Gas Tax Holiday Reimbursement Press Release
  Summary of State Board of Finance action, reimbursement timing and distribution process.
• Local Unit Reimbursement Amounts
  A complete listing of distribution amounts for each local government unit.

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.