Indiana Code
Chapter 3. Controlled Substance Excise Tax
6-7-3-15. Controlled Substance Tax Fund; Establishment; Administration; Expenses; Interest; Reversion to General Fund; Annual Appropriation

Sec. 15. (a) The controlled substance tax fund is established to receive all the revenue collected by the department under this chapter.
(b) The fund shall be administered by the treasurer of state. Any expenses incurred in administering the fund shall be paid from the fund. Any interest earned on money in the fund shall be credited to the fund.
(c) Any revenue remaining in the fund at the end of a state fiscal year does not revert to the state general fund.
(d) Money in the fund is annually appropriated to cover the department's administrative and enforcement expenses under this chapter and to make the distributions required by this chapter.
As added by P.L.50-1992, SEC.1.

Structure Indiana Code

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 Substance 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