Indiana Statutes

§ 6-7-3-8 — Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer

Indiana § 6-7-3-8
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 3Controlled Substance Excise Tax

This text of Indiana § 6-7-3-8 (Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer) 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 § 6-7-3-8 (2026).

Text

The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C.

852.A person may not be required to reveal the person's identity at the time the tax is paid.

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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
Clifft v. Indiana Department of State Revenue
641 N.E.2d 682 (Indiana Tax Court, 1994)
27 case citations
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Repealed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 § 6-7-3-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-3-8.