Indiana Statutes

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

Indiana·Art. 7 TOBACCO TAXES·Ch. 3 Controlled Substance Excise Tax
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)
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Stevens v. State
701 N.E.2d 277 (Indiana Court of Appeals, 1998)
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Garcia v. State
686 N.E.2d 883 (Indiana Court of Appeals, 1997)
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660 N.E.2d 322 (Indiana Supreme Court, 1995)
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Hall v. Indiana Department of State Revenue
660 N.E.2d 319 (Indiana Supreme Court, 1996)
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Harrison v. Indiana Department of State Revenue
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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Repealed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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