Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Indiana
/
Title 6. Taxation
/
Article 7. Tobacco Taxes
/
Chapter 3. Controlled Substance Excise Tax
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