Indiana Code 6-7-3-10. Issuance of evidence of payment; statement; term of validity; possession of taxpayer
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Sec. 10. (a) The department shall issue evidence of payment of the tax to the person paying the tax. The evidence of payment must include a statement stating the following:
(b) The evidence of payment is valid for thirty (30) days after the payment is received by the department. A person who receives delivery of, takes possession of, or manufactures a controlled substance must also have a valid evidence of payment in the person’s possession.
“THIS EVIDENCE OF PAYMENT DOES NOT LEGALIZE THE DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE. THE UNAUTHORIZED DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE IS A CRIME.”.
Terms Used In Indiana Code 6-7-3-10
- 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
- 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.
- manufacture: has the meaning set forth in IC 35-48-1-18. See Indiana Code 6-7-3-4
As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.3.