Ind. Code » Title 6
Indiana Code

Ind. Code § 6-7-3-10 (2025)

Issuance of evidence of payment; statement; term of validity; possession of taxpayer

✓ 2025 Indiana Code: the 2026 session is not included
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     Sec. 10. (a) The department shall issue evidence of payment of the tax to the person paying the tax. The evidence of payment must include a statement stating the following:

"THIS EVIDENCE OF PAYMENT DOES NOT LEGALIZE THE DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE. THE UNAUTHORIZED DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE IS A CRIME.".

     (b) The evidence of payment is valid for thirty (30) days after the payment is received by the department. A person who receives delivery of, takes possession of, or manufactures a controlled substance must also have a valid evidence of payment in the person's possession.

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.3.

 

Notes of Decisions
Cited in 2 cases, 1996–2002 · leading case: Bryant v. State, 660 N.E.2d 290 (Ind. 1996).
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Bryant v. State, 660 N.E.2d 290 (Ind. 1996). · cites it 8× “Ind.Code Ann. § 6-7-3-10(a) (West Supp. 1994).”
State of Indiana Dep't of Revenue v. Adams, 762 N.E.2d 728 (Ind. 2002). · cites it 4× “Ind.Code § 6-7-3-10(b) (1998). Despite this change, I think it obvious that the tax remains, at heart, punitive in nature.”
Ind. Code § 6-7-3-10(a): 1 case
Bryant v. State, 660 N.E.2d 290 (Ind. 1996). “Ind.Code Ann. § 6-7-3-10(a) (West Supp. 1994).”
Ind. Code § 6-7-3-10(b): 2 cases
Bryant v. State, 660 N.E.2d 290 (Ind. 1996). “Ind.Code Ann. § 6-7-3-10(a) (West Supp. 1994).”
State of Indiana Dep't of Revenue v. Adams, 762 N.E.2d 728 (Ind. 2002). “Ind.Code § 6-7-3-10(b) (1998). Despite this change, I think it obvious that the tax remains, at heart, punitive in nature.”
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