Indiana Statutes
§ 6-7-3-5 — Imposition of tax; exemption
The controlled substance excise tax is imposed on controlled substances that are:
(1)delivered;
(2)possessed; or
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Related
Bryant v. State
660 N.E.2d 290 (Indiana Supreme Court, 1996)
Hardy v. Hardy
910 N.E.2d 851 (Indiana Court of Appeals, 2009)
Clifft v. Indiana Department of State Revenue
641 N.E.2d 682 (Indiana Tax Court, 1994)
State v. Mohler
694 N.E.2d 1129 (Indiana Supreme Court, 1998)
State v. Klein
702 N.E.2d 771 (Indiana Court of Appeals, 1998)
Hall v. Department of State Revenue
720 N.E.2d 1287 (Indiana Tax Court, 1999)
Horrall v. Indiana Dept. of State Revenue
687 N.E.2d 1219 (Indiana Tax Court, 1997)
Hurst v. Department of State Revenue
721 N.E.2d 370 (Indiana Tax Court, 1999)
Adams v. Department of State Revenue
730 N.E.2d 840 (Indiana Tax Court, 2000)
Newby v. Indiana Department of State Revenue
826 N.E.2d 173 (Indiana Tax Court, 2005)
Harrison v. Indiana Department of State Revenue
876 N.E.2d 814 (Indiana Tax Court, 2007)
Gary Elvers v. State
697 N.E.2d 942 (Indiana Supreme Court, 1998)
Horrall v. Indiana Department of State Revenue
687 N.E.2d 1217 (Indiana Tax Court, 1997)
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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"