Indiana Statutes

§ 6-7-3-10 — Issuance of evidence of payment; statement; term of validity; possession of taxpayer

Indiana·Art. 7 TOBACCO TAXES·Ch. 3 Controlled Substance Excise Tax
(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: "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.".
(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.

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Indiana § 6-7-3-10 (Issuance of evidence of payment; statement; term of validity; possession of taxpayer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Bryant v. State
660 N.E.2d 290 (Indiana Supreme Court, 1996)
116 case citations
STATE OF INDIANA DEPARTMENT OF REVENUE v. Adams
762 N.E.2d 728 (Indiana Supreme Court, 2002)
9 case citations

Legislative History

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.3.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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