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Controlled Substance Excise Tax

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Section
6-7-3-1

"Controlled Substance" Defined

Section
6-7-3-2

"Delivery" Defined

Section
6-7-3-3

"Department" Defined

Section
6-7-3-4

"Manufacture" Defined

Section
6-7-3-4.1

"Marijuana" Defined

Section
6-7-3-5

Imposition of Tax; Exemption

Section
6-7-3-6

Amount of Tax; Determination by Gram Weight; Substance in Possession

Section
6-7-3-7

Delivery of Substance to Law Enforcement Officer; Tax Liability

Section
6-7-3-8

Payment of Tax Due on Violation of State or Federal Laws; Nondisclosure of Identity of Taxpayer

Section
6-7-3-9

Payment of Tax Not Conferring Criminal Immunity; Use of Confidential Information

Section
6-7-3-10

Issuance of Evidence of Payment; Statement; Term of Validity; Possession of Taxpayer

Section
6-7-3-11

Prohibited Acts; Failure or Refusal to Pay Tax

Section
6-7-3-12

Rules for Enforcement of Chapter; Tax Refund Provisions

Section
6-7-3-13

Jeopardy Assessment; Duties of Department

Section
6-7-3-14

Jeopardy Assessments; Secondary Lien to Seizure and Forfeiture Provisions

Section
6-7-3-15

Controlled Substance Tax Fund; Establishment; Administration; Expenses; Interest; Reversion to General Fund; Annual Appropriation

Section
6-7-3-16

Controlled Substance Tax Fund; Awards and Distributions; Prohibited Uses; Transfers to State Drug Free Communities Fund; Collections From Assessments

Section
6-7-3-17

Controlled Substances Tax Fund; Monthly Distributions and Transfers; Certification to State Auditor; Warrants

Section
6-7-3-18

Failure to Pay as Evidence in Criminal Sentencing Order

Section
6-7-3-19

Conditions on Commencement of Collection Proceedings

Section
6-7-3-20

Tax in Addition to Criminal Penalties and Forfeitures