Indiana Statutes

§ 6-7-3-15 — Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation

Indiana § 6-7-3-15
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 3Controlled Substance Excise Tax

This text of Indiana § 6-7-3-15 (Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation) 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 § 6-7-3-15 (2026).

Text

(a)The controlled substance tax fund is established to receive all the revenue collected by the department under this chapter.
(b)The fund shall be administered by the treasurer of state. Any expenses incurred in administering the fund shall be paid from the fund. Any interest earned on money in the fund shall be credited to the fund.
(c)Any revenue remaining in the fund at the end of a state fiscal year does not revert to the state general fund.
(d)Money in the fund is annually appropriated to cover the department's administrative and enforcement expenses under this chapter and to make the distributions required by this chapter.

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Legislative History

As added by P.L.50-1992, SEC.1.

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Repealed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 § 6-7-3-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-3-15.