Ind. Code § 20-35-4-4

Sec. 4. (a) For the administration and field service of the division, there is appropriated annually out of the excise funds of the alcohol and tobacco commission an amount to administer this chapter as determined by the general assembly.

(b) Money appropriated under this section shall be deposited into a special fund in the state treasury to be known as the special education fund. The special education fund shall be:

(1) administered by the state superintendent; and

(2) used only for the administration of IC 20-35-2 through IC 20-35-6 and IC 20-35-8.