Sec. 18. When sentencing a defendant following a prosecution for delivery, possession, or manufacture of a controlled substance in violation of IC 35-48-4, the court may consider evidence of the accused's failure to pay the excise tax required by this chapter. If the court finds that the defendant failed to pay the excise tax, the court may order the department to commence collection proceedings for the tax and any penalties, as part of the court's sentencing order.
As added by P.L.65-1996, SEC.5.
Structure Indiana Code
Chapter 3. Controlled Substance Excise Tax
6-7-3-1. "Controlled Substance" 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
6-7-3-9. 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
6-7-3-18. 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