Indiana Code 6-7-3-8. Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer
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Terms Used In Indiana Code 6-7-3-8
- 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
Sec. 8. The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. § 841 through 21 U.S.C. § 852. A person may not be required to reveal the person’s identity at the time the tax is paid.
As added by P.L.50-1992, SEC.1.