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2019 Indiana Code
Title 6. Taxation
Article 7. Tobacco Taxes
Chapter 3. Controlled Substance Excise Tax
- 6-7-3-1. "Controlled substance" defined
- 6-7-3-2. "Delivery" defined
- 6-7-3-3. "Department" defined
- 6-7-3-4. "Manufacture" defined
- 6-7-3-4.1. "Marijuana" defined
- 6-7-3-5. Imposition of tax; exemption
- 6-7-3-6. Amount of tax; determination by gram weight; substance in possession
- 6-7-3-7. Delivery of substance to law enforcement officer; tax liability
- 6-7-3-8. Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer
- 6-7-3-9. Payment of tax not conferring criminal immunity; use of confidential information
- 6-7-3-10. Issuance of evidence of payment; statement; term of validity; possession of taxpayer
- 6-7-3-11. Prohibited acts; failure or refusal to pay tax
- 6-7-3-12. Rules for enforcement of chapter; tax refund provisions
- 6-7-3-13. Jeopardy assessment; duties of department
- 6-7-3-14. Jeopardy assessments; secondary lien to seizure and forfeiture provisions
- 6-7-3-15. Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation
- 6-7-3-16. Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments
- 6-7-3-17. Controlled substances tax fund; monthly distributions and transfers; certification to state auditor; warrants
- 6-7-3-18. Failure to pay as evidence in criminal sentencing order
- 6-7-3-19. Conditions on commencement of collection proceedings
- 6-7-3-20. Tax in addition to criminal penalties and forfeitures
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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