Indiana Code — Title 6 (Taxation)
IC 6-7-3-5
Imposition of tax; exemption
Official textiga.in.govlast amended
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.
Amendment history
As added by P.L.50-1992, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-7-2-18 · Distribution without a license; offense
- 6-7-2-19 · Manufacturer noncompliance; offense
- 6-7-2-20 · Record keeping violations
- 6-7-2-21 · Distributor or remote seller offenses
- 6-7-2-22 · Listed tax
- 6-7-2-23 · Federal sales; exemption
- 6-7-2-24 · Civil penalty for purchase of taxable products from a
- 6-7-3-1 · "Controlled substance" defined
- 6-7-3-2 · "Delivery" defined
- 6-7-3-3 · "Department" defined
- 6-7-3-4 · "Manufacture" defined
- 6-7-3-4.1 · "Marijuana" defined
- 6-7-3-5 · Imposition of tax; exemption
- 6-7-3-6 · Amount of tax; determination by gram weight; substance in
- 6-7-3-7 · Delivery of substance to law enforcement officer; tax…
- 6-7-3-8 · Payment of tax due on violation of state or federal laws;
- 6-7-3-9 · Payment of tax not conferring criminal immunity; use of
- 6-7-3-10 · Issuance of evidence of payment; statement; term of validity;
- 6-7-3-11 · Prohibited acts; failure or refusal to pay tax
- 6-7-3-12 · Rules for enforcement of chapter; tax refund provisions
- 6-7-3-13 · Jeopardy assessment; duties of department
- 6-7-3-14 · Jeopardy assessments; secondary lien to seizure and…
- 6-7-3-15 · Controlled substance tax fund; establishment; administration;
- 6-7-3-16 · Controlled substance tax fund; awards and distributions;
- 6-7-3-17 · Controlled substance tax fund; monthly distributions and