Home/Indiana/Statutes/Art. 7: TOBACCO TAXES/Ch. 3: Controlled Substance Excise Tax/§ 6-7-3-5
Indiana Statutes

§ 6-7-3-5 — Imposition of tax; exemption

Indiana § 6-7-3-5
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 3Controlled Substance Excise Tax

This text of Indiana § 6-7-3-5 (Imposition of tax; exemption) 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 § 6-7-3-5 (2026).

Text

The controlled substance excise tax is imposed on controlled substances that are:

(1)delivered;
(2)possessed; or
(3)manufactured; in Indiana in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. The tax does not apply to a controlled substance that is distributed, manufactured, or dispensed by a person registered under IC 35-48-3.

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Related

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876 N.E.2d 814 (Indiana Tax Court, 2007)
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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"
§ 6-1.1-1-12
"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Repealed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"
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Bluebook (online)
Indiana § 6-7-3-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-3-5.