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Indiana Code

Ind. Code § 6-7-3-16 (2025)

Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments

✓ 2025 Indiana Code: the 2026 session is not included
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     Sec. 16. (a) The department may award up to ten percent (10%) of the total amount collected from an assessment under this chapter to any person who provides information leading to the collection of a tax liability imposed under this chapter. An award made under this subsection must be made before any other distributions under this section.

     (b) Whenever a law enforcement agency provides information leading to the collection of a tax liability imposed under this chapter, the department shall award thirty percent (30%) of the total amount collected from an assessment to the law enforcement agency that provided the information that resulted in the assessment. The law enforcement agency shall use the money the agency receives under this chapter to conduct criminal investigations. A law enforcement agency may not receive an award under more than one (1) subsection.

     (c) The department shall award ten percent (10%) of the amount deposited in the fund during each month to the law enforcement training board to train law enforcement personnel.

     (d) The department may use twenty percent (20%) of the amount deposited in the fund during a state fiscal year to pay the costs of administration and enforcement of this chapter.

     (e) Awards may not be made under this chapter to the following:

(1) A law enforcement officer.

(2) An employee of the department.

(3) An employee of the Internal Revenue Service.

(4) An employee of the federal Drug Enforcement Agency.

     (f) All the money deposited in the fund that is not needed for awards or to cover the costs of administration under this chapter shall be transferred to the state drug free communities fund established under IC 5-2-10.

     (g) An award made under subsection (a) or (b) shall be made on the basis of collections from each individual assessment that resulted from information supplied to the department by a person or law enforcement agency.

     (h) Money shall be considered collected under this section only after all protest periods have expired or all appeals have been adjudicated.

As added by P.L.50-1992, SEC.1.

 

Notes of Decisions
Cited in 4 cases, 1995–2002 · leading case: State of Indiana Dep't of Revenue v. Adams, 762 N.E.2d 728 (Ind. 2002).
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State of Indiana Dep't of Revenue v. Adams, 762 N.E.2d 728 (Ind. 2002). · cites it 4× “" I.C. § 6-7-3-16(b). Similarly, ten percent of CSET money collected each month is awarded to the law enforcement training board to train law enforcement personnel.”
Anderson v. State, 649 N.E.2d 1060 (Ind. Ct. App. 1995). “§ 6-7-3-16. Third, paying the tax does not confer immunity from criminal prosecution.”
Coulbern v. State, 655 N.E.2d 1254 (Ind. Ct. App. 1995). · cites it 3× “…as awards for information leading to the collection of a tax liability; and to the state drug free communities fund. I.C. § 6-7-3-16.”
Fassinger v. State, 656 N.E.2d 1163 (Ind. Ct. App. 1995). · cites it 2× “I.C. § 6-7-3-16. Third, paying the tax does not confer immunity from eriminal prosecution.”
Ind. Code § 6-7-3-16(b): 1 case
State of Indiana Dep't of Revenue v. Adams, 762 N.E.2d 728 (Ind. 2002). “" I.C. § 6-7-3-16(b). Similarly, ten percent of CSET money collected each month is awarded to the law enforcement training board to train law enforcement personnel.”
Ind. Code § 6-7-3-16(c): 1 case
State of Indiana Dep't of Revenue v. Adams, 762 N.E.2d 728 (Ind. 2002). “" I.C. § 6-7-3-16(b). Similarly, ten percent of CSET money collected each month is awarded to the law enforcement training board to train law enforcement personnel.”
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