Indiana Statutes

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

Indiana § 6-7-3-18
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 3Controlled Substance Excise Tax

This text of Indiana § 6-7-3-18 (Failure to pay as evidence in criminal sentencing order) 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 § 6-7-3-18 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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Repealed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"
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Indiana § 6-7-3-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-3-18.