Indiana Code 6-7-3-19. Conditions on commencement of collection proceedings
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Sec. 19. The department may not commence collection proceedings under this chapter unless the department:
(2) is notified in writing by the prosecuting attorney of the jurisdiction where the offense occurred that the prosecuting attorney does not intend to pursue criminal charges of delivery, possession, or manufacture of the controlled substance that may be subject to the tax required by this chapter.
(1) is ordered to do so by a court in the court’s sentencing order under section 18 of this chapter; or
Terms Used In Indiana Code 6-7-3-19
- 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
- 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
- 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.
- manufacture: has the meaning set forth in IC 35-48-1-18. See Indiana Code 6-7-3-4
As added by P.L.65-1996, SEC.6.