Indiana Statutes

§ 6-7-3-7 — Delivery of substance to law enforcement officer; tax liability

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

This text of Indiana § 6-7-3-7 (Delivery of substance to law enforcement officer; tax liability) 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 § 6-7-3-7 (2026).

Text

A person who delivers a controlled substance to a law enforcement officer is not relieved of the duty to pay taxes under this chapter.

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Related

Fassinger v. State
656 N.E.2d 1163 (Indiana Court of Appeals, 1995)
3 case citations

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"
§ 6-1.1-1-13
Repealed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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Bluebook (online)
Indiana § 6-7-3-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-3-7.