Indiana Statutes

§ 6-7-3-9 — Payment of tax not conferring criminal immunity; use of confidential information

Indiana § 6-7-3-9
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 3Controlled Substance Excise Tax

This text of Indiana § 6-7-3-9 (Payment of tax not conferring criminal immunity; use of confidential information) 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 § 6-7-3-9 (2026).

Text

The payment of the tax under this chapter does not make the buyer immune from criminal prosecution. However, confidential information acquired by the department may not be used to initiate or facilitate prosecution for an offense other than an offense based on a violation of this chapter.

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Related

Clifft v. Indiana Department of State Revenue
660 N.E.2d 310 (Indiana Supreme Court, 1995)
85 case citations
Fassinger v. State
656 N.E.2d 1163 (Indiana Court of Appeals, 1995)
3 case citations
Coulbern v. State
655 N.E.2d 1254 (Indiana Court of Appeals, 1995)
2 case citations
Harrison v. Indiana Department of State Revenue
876 N.E.2d 814 (Indiana Tax Court, 2007)

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Repealed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 § 6-7-3-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-3-9.