Chapter 3 - CONTROLLED SUBSTANCE EXCISE TAX
- Section 6-7-3-1 - "Controlled substance" defined
- Section 6-7-3-2 - "Delivery" defined
- Section 6-7-3-3 - "Department" defined
- Section 6-7-3-4 - "Manufacture" defined
- Section 6-7-3-4.1 - "Marijuana" defined
- Section 6-7-3-5 - Imposition of tax; exemption
- Section 6-7-3-6 - Amount of tax; determination by gram weight; substance in possession
- Section 6-7-3-7 - Delivery of substance to law enforcement officer; tax liability
- Section 6-7-3-8 - Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer
- Section 6-7-3-9 - Payment of tax not conferring criminal immunity; use of confidential information
- Section 6-7-3-10 - Issuance of evidence of payment; statement; term of validity; possession of taxpayer
- Section 6-7-3-11 - Prohibited acts; failure or refusal to pay tax
- Section 6-7-3-12 - Rules for enforcement of chapter; tax refund provisions
- Section 6-7-3-13 - Jeopardy assessment; duties of department
- Section 6-7-3-14 - Jeopardy assessments; secondary lien to seizure and forfeiture provisions
- Section 6-7-3-15 - Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation
- Section 6-7-3-16 - Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments
- Section 6-7-3-17 - [Effective Until 7/1/2024] Controlled substance tax fund; monthly distributions and transfers; certification to state auditor; warrants
- Section 6-7-3-17 - [Effective 7/1/2024] Controlled substance tax fund; monthly distributions and transfers; certification to state auditor; warrants
- Section 6-7-3-18 - Failure to pay as evidence in criminal sentencing order
- Section 6-7-3-19 - Conditions on commencement of collection proceedings
- Section 6-7-3-20 - Tax in addition to criminal penalties and forfeitures