Ind. Code § 6-7-3-5

Current through P.L. 171-2024

Section 6-7-3-5 - Imposition of tax; exemption

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.

IC 6-7-3-5

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