Indiana Statutes

§ 6-7-3-11 — Prohibited acts; failure or refusal to pay tax

Indiana § 6-7-3-11
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 3Controlled Substance Excise Tax

This text of Indiana § 6-7-3-11 (Prohibited acts; failure or refusal to pay tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-7-3-11 (2026).

Text

A person may not deliver, possess, or manufacture a controlled substance subject to the tax under this chapter unless the tax has been paid. A person who fails or refuses to pay the tax imposed by this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax.

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Related

Bryant v. State
660 N.E.2d 290 (Indiana Supreme Court, 1996)
116 case citations
Clifft v. Indiana Department of State Revenue
660 N.E.2d 310 (Indiana Supreme Court, 1995)
85 case citations
Clifft v. Indiana Department of State Revenue
641 N.E.2d 682 (Indiana Tax Court, 1994)
27 case citations
Stevens v. State
701 N.E.2d 277 (Indiana Court of Appeals, 1998)
17 case citations
Garcia v. State
686 N.E.2d 883 (Indiana Court of Appeals, 1997)
9 case citations
Bailey v. Indiana Department of State Revenue
660 N.E.2d 322 (Indiana Supreme Court, 1995)
9 case citations
Hall v. Indiana Department of State Revenue
660 N.E.2d 319 (Indiana Supreme Court, 1996)
7 case citations
Harrison v. Indiana Department of State Revenue
876 N.E.2d 814 (Indiana Tax Court, 2007)
Gary Elvers v. State
697 N.E.2d 942 (Indiana Supreme Court, 1998)

Legislative History

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.4.

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Repealed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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Bluebook (online)
Indiana § 6-7-3-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-3-11.