Indiana Code
Article 7. Tobacco Taxes
Chapter 3. Controlled Substance Excise Tax

6-7-3-1. "Controlled Substance" Defined - Sec. 1. As used in this chapter, "controlled substance" has...

6-7-3-2. "Delivery" Defined - Sec. 2. As used in this chapter, "delivery" has the...

6-7-3-3. "Department" Defined - Sec. 3. As used in this chapter, "department" refers to...

6-7-3-4. "Manufacture" Defined - Sec. 4. As used in this chapter, "manufacture" has the...

6-7-3-4.1. "Marijuana" Defined - Sec. 4.1. As used in this chapter, "marijuana" has the...

6-7-3-5. Imposition of Tax; Exemption - Sec. 5. The controlled substance excise tax is imposed on...

6-7-3-6. Amount of Tax; Determination by Gram Weight; Substance in Possession - Sec. 6. (a) The amount of the controlled substance excise...

6-7-3-7. Delivery of Substance to Law Enforcement Officer; Tax Liability - Sec. 7. A person who delivers a controlled substance to...

6-7-3-8. Payment of Tax Due on Violation of State or Federal Laws; Nondisclosure of Identity of Taxpayer - Sec. 8. The tax imposed under this chapter is due...

6-7-3-9. Payment of Tax Not Conferring Criminal Immunity; Use of Confidential Information - Sec. 9. The payment of the tax under this chapter...

6-7-3-10. Issuance of Evidence of Payment; Statement; Term of Validity; Possession of Taxpayer - Sec. 10. (a) The department shall issue evidence of payment...

6-7-3-11. Prohibited Acts; Failure or Refusal to Pay Tax - Sec. 11. A person may not deliver, possess, or manufacture...

6-7-3-12. Rules for Enforcement of Chapter; Tax Refund Provisions - Sec. 12. The department may adopt rules under IC 4-22-2...

6-7-3-13. Jeopardy Assessment; Duties of Department - Sec. 13. An assessment for the tax due under this...

6-7-3-14. Jeopardy Assessments; Secondary Lien to Seizure and Forfeiture Provisions - Sec. 14. All jeopardy assessments issued for nonpayment of 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...

6-7-3-16. Controlled Substance Tax Fund; Awards and Distributions; Prohibited Uses; Transfers to State Drug Free Communities Fund; Collections From Assessments - Sec. 16. (a) The department may award up to ten...

6-7-3-17. Controlled Substance Tax Fund; Monthly Distributions and Transfers; Certification to State Auditor; Warrants - Sec. 17. (a) All distributions and transfers from the controlled...

6-7-3-18. Failure to Pay as Evidence in Criminal Sentencing Order - Sec. 18. When sentencing a defendant following a prosecution for...

6-7-3-19. Conditions on Commencement of Collection Proceedings - Sec. 19. The department may not commence collection proceedings under...

6-7-3-20. Tax in Addition to Criminal Penalties and Forfeitures - Sec. 20. The excise taxes required by this chapter are...