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Indiana Code — Title 6 (Taxation)

IC 6-7-3-10

Issuance of evidence of payment; statement; term of validity;

Official textiga.in.govlast amended

possession of taxpayer
Sec. 10.

# (a)

The department shall issue evidence of payment of the tax to the person paying the tax. The evidence of payment must include a statement stating the following:
"THIS EVIDENCE OF PAYMENT DOES NOT LEGALIZE THE DELIVERY,
SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE.
THE UNAUTHORIZED DELIVERY, SALE, POSSESSION, OR MANUFACTURE
OF A CONTROLLED SUBSTANCE IS A CRIME.".

# (b)

The evidence of payment is valid for thirty (30) days after the payment is received by the department. A person who receives delivery of, takes possession of, or manufactures a controlled substance must also have a valid evidence of payment in the person's possession.
As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.3.

Amendment history

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.3.

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Nearby sections (25 sections)
  1. 6-7-2-23 · Federal sales; exemption
  2. 6-7-2-24 · Civil penalty for purchase of taxable products from a
  3. 6-7-3-1 · "Controlled substance" defined
  4. 6-7-3-2 · "Delivery" defined
  5. 6-7-3-3 · "Department" defined
  6. 6-7-3-4 · "Manufacture" defined
  7. 6-7-3-4.1 · "Marijuana" defined
  8. 6-7-3-5 · Imposition of tax; exemption
  9. 6-7-3-6 · Amount of tax; determination by gram weight; substance in
  10. 6-7-3-7 · Delivery of substance to law enforcement officer; tax…
  11. 6-7-3-8 · Payment of tax due on violation of state or federal laws;
  12. 6-7-3-9 · Payment of tax not conferring criminal immunity; use of
  13. 6-7-3-10 · Issuance of evidence of payment; statement; term of validity;
  14. 6-7-3-11 · Prohibited acts; failure or refusal to pay tax
  15. 6-7-3-12 · Rules for enforcement of chapter; tax refund provisions
  16. 6-7-3-13 · Jeopardy assessment; duties of department
  17. 6-7-3-14 · Jeopardy assessments; secondary lien to seizure and…
  18. 6-7-3-15 · Controlled substance tax fund; establishment; administration;
  19. 6-7-3-16 · Controlled substance tax fund; awards and distributions;
  20. 6-7-3-17 · Controlled substance tax fund; monthly distributions and
  21. 6-7-3-18 · Failure to pay as evidence in criminal sentencing order
  22. 6-7-3-19 · Conditions on commencement of collection proceedings
  23. 6-7-3-20 · Tax in addition to criminal penalties and forfeitures
  24. 6-7-4-1 · "Closed system cartridge"
  25. 6-7-4-2 · "Consumable material"
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