Chapter

Controlled Substance Excise Tax

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