Indiana Statutes

§ 6-7-3-18 — Failure to pay as evidence in criminal sentencing order

Indiana·Art. 7 TOBACCO TAXES·Ch. 3 Controlled Substance Excise Tax
When sentencing a defendant following a prosecution for delivery, possession, or manufacture of a controlled substance in violation of IC 35-48-4, the court may consider evidence of the accused's failure to pay the excise tax required by this chapter. If the court finds that the defendant failed to pay the excise tax, the court may order the department to commence collection proceedings for the tax and any penalties, as part of the court's sentencing order.

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Indiana § 6-7-3-18 (Failure to pay as evidence in criminal sentencing order) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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
STATE OF INDIANA DEPARTMENT OF REVENUE v. Adams
762 N.E.2d 728 (Indiana Supreme Court, 2002)
9 case citations

Legislative History

As added by P.L.65-1996, SEC.5.

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Repealed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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