Ind. Code § 6-7-3-8
Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer
As added by P.L.50-1992, SEC.1.
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.