Sec. 19. The department may not commence collection proceedings under this chapter unless the department:
(1) is ordered to do so by a court in the court's sentencing order under section 18 of this chapter; or
(2) is notified in writing by the prosecuting attorney of the jurisdiction where the offense occurred that the prosecuting attorney does not intend to pursue criminal charges of delivery, possession, or manufacture of the controlled substance that may be subject to the tax required by this chapter.
As added by P.L.65-1996, SEC.6.
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