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Indiana Code — Title 6 (Taxation)

IC 6-7-3-19

Conditions on commencement of collection proceedings

Official textiga.in.govlast amended

Sec. 19. The department may not commence collection proceedings under this chapter unless the department:

# (1)

is ordered to do so by a court in the court's sentencing order under section 18 of this chapter; or

# (2)

is notified in writing by the prosecuting attorney of the jurisdiction where the offense occurred that the prosecuting attorney does not intend to pursue criminal charges of delivery, possession, or manufacture of the controlled substance that may be subject to the tax required by this chapter.
As added by P.L.65-1996, SEC.6.

Amendment history

As added by P.L.65-1996, SEC.6.

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