Sec. 8. The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. A person may not be required to reveal the person's identity at the time the tax is paid.
As added by P.L.50-1992, SEC.1.
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