§ 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 possession
§ 6-7-3-7 Delivery of substance to law enforcement officer; tax liability
§ 6-7-3-8 Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer
§ 6-7-3-9 Payment of tax not conferring criminal immunity; use of confidential information
§ 6-7-3-10 Issuance of evidence of payment; statement; term of validity; possession of taxpayer
§ 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 forfeiture provisions
§ 6-7-3-15 Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation
§ 6-7-3-16 Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments
§ 6-7-3-17 Controlled substance tax fund; monthly distributions and transfers; certification to state comptroller; warrants
§ 6-7-3-18 Failure to pay as evidence in criminal sentencing order
§ 6-7-3-19 Conditions on commencement of collection proceedings
§ 6-7-3-20 Tax in addition to criminal penalties and forfeitures
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Terms Used In Indiana Code > Title 6 > Article 7 > Chapter 3 - Controlled Substance Excise Tax

  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • controlled substance: has the meaning set forth in IC 35-48-1-9. See Indiana Code 6-7-3-1
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • delivery: has the meaning set forth in IC 35-48-1-11. See Indiana Code 6-7-3-2
  • department: refers to the department of state revenue. See Indiana Code 6-7-3-3
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • manufacture: has the meaning set forth in IC 35-48-1-18. See Indiana Code 6-7-3-4
  • marijuana: has the meaning set forth in IC 35-48-1-19. See Indiana Code 6-7-3-4.1
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5