Indiana § 6-7-3-16 Controlled substance tax fund; awards and distributions; prohibited
uses; transfers to state drug free communities fund; collections from
assessments

Indiana Statutes

§ 6-7-3-16 — Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments

Indiana § 6-7-3-16

Art. 7TOBACCO TAXES

Ch. 3Controlled Substance Excise Tax

This text of Indiana § 6-7-3-16 (Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments) 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 § 6-7-3-16 (2026).

Text

(a)The department may award up to ten percent (10%) of the total amount collected from an assessment under this chapter to any person who provides information leading to the collection of a tax liability imposed under this chapter. An award made under this subsection must be made before any other distributions under this section.

(b)Whenever a law enforcement agency provides information leading to the collection of a tax liability imposed under this chapter, the department shall award thirty percent (30%) of the total amount collected from an assessment to the law enforcement agency that provided the information that resulted in the assessment. The law enforcement agency shall use the money the agency receives under this chapter to conduct criminal investigations. A law enforcement agenc

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(a) The department may award up to ten
percent (10%) of the total amount collected from an assessment under
this chapter to any person who provides information leading to the
collection of a tax liability imposed under this chapter. An award made
under this subsection must be made before any other distributions
under this section.
(b) Whenever a law enforcement agency provides information
leading to the collection of a tax liability imposed under this chapter,
the department shall award thirty percent (30%) of the total amount
collected from an assessment to the law enforcement agency that
provided the information that resulted in the assessment. The law
enforcement agency shall use the money the agency receives under this
chapter to conduct criminal investigations. A law enforcement agency
may not receive an award under more than one (1) subsection.
(c) The department shall award ten percent (10%) of the amount
deposited in the fund during each month to the law enforcement
training board to train law enforcement personnel.
(d) The department may use twenty percent (20%) of the amount
deposited in the fund during a state fiscal year to pay the costs of
administration and enforcement of this chapter.
(e) Awards may not be made under this chapter to the following:
(1) A law enforcement officer.
(2) An employee of the department.
(3) An employee of the Internal Revenue Service.
(4) An employee of the federal Drug Enforcement Agency.
(f) All the money deposited in the fund that is not needed for awards
or to cover the costs of administration under this chapter shall be
transferred to the state drug free communities fund established under
IC 5-2-10.
(g) An award made under subsection (a) or (b) shall be made on the
basis of collections from each individual assessment that resulted from
information supplied to the department by a person or law enforcement
agency.
(h) Money shall be considered collected under this section only after
all protest periods have expired or all appeals have been adjudicated.