Imposition of Tax; Exemption

  1. Law
  2. Indiana Code
  3. Taxation
  4. Tobacco Taxes
  5. Controlled Substance Excise Tax
  6. Imposition of Tax; Exemption

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Sec. 5. The controlled substance excise tax is imposed on controlled substances that are:

(1) delivered;

(2) possessed; or

(3) manufactured;

in Indiana in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. The tax does not apply to a controlled substance that is distributed, manufactured, or dispensed by a person registered under IC 35-48-3.

As added by P.L.50-1992, SEC.1.


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