Indiana Code — Title 6 (Taxation)
IC 6-7-3-7
Delivery of substance to law enforcement officer; tax liability
Official textiga.in.govlast amended
Sec. 7. A person who delivers a controlled substance to a law enforcement officer is not relieved of the duty to pay taxes under this chapter.
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)
- 6-7-2-20 · 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
- 6-7-3-18 · Failure to pay as evidence in criminal sentencing order
- 6-7-3-19 · Conditions on commencement of collection proceedings