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

  1. Law
  2. Indiana Code
  3. Taxation
  4. Tobacco Taxes
  5. Controlled Substance Excise Tax
  6. Payment of Tax Due on Violation of State or Federal Laws; Nondisclosure of Identity of Taxpayer

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Sec. 8. 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.


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