IC 6-7-3 – Controlled Substance Excise Tax | Midpage

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Indiana Code

Chapter 3

IC 6-7-3

Controlled Substance Excise Tax

1"Controlled substance" defined 2"Delivery" defined 3"Department" defined 4"Manufacture" defined 4.1"Marijuana" defined 5Imposition of tax; exemption 6Amount of tax; determination by gram weight; substance in possession 7Delivery of substance to law enforcement officer; tax liability 8Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer 9Payment of tax not conferring criminal immunity; use of confidential information 10Issuance of evidence of payment; statement; term of validity; possession of taxpayer 11Prohibited acts; failure or refusal to pay tax 12Rules for enforcement of chapter; tax refund provisions 13Jeopardy assessment; duties of department 14Jeopardy assessments; secondary lien to seizure and forfeiture provisions 15Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation 16Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments 17Controlled substance tax fund; monthly distributions and transfers; certification to state comptroller; warrants 18Failure to pay as evidence in criminal sentencing order 19Conditions on commencement of collection proceedings 20Tax in addition to criminal penalties and forfeitures