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Indiana Code — Title 6 (Taxation)

IC 6-7-3-15

Controlled substance tax fund; establishment; administration;

Official textiga.in.govlast amended

expenses; interest; reversion to general fund; annual appropriation
Sec. 15.

# (a)

The controlled substance tax fund is established to receive all the revenue collected by the department under this chapter.

# (b)

The fund shall be administered by the treasurer of state. Any expenses incurred in administering the fund shall be paid from the fund. Any interest earned on money in the fund shall be credited to the fund.

# (c)

Any revenue remaining in the fund at the end of a state fiscal year does not revert to the state general fund.

# (d)

Money in the fund is annually appropriated to cover the department's administrative and enforcement expenses under this chapter and to make the distributions required by this

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

Amendment history

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

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