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

Indiana § 6-7-3-10

• Jurisdiction: Indiana
• Art. 7: TOBACCO TAXES
• Ch. 3: Controlled Substance Excise Tax

Text

(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.

Legislative History

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