Indiana Code
Ind. Code § 6-7-3-18 (2025)
Failure to pay as evidence in criminal sentencing order
✓ 2025 Indiana Code: the 2026 session is not included
Sec. 18. When sentencing a defendant following a prosecution for delivery, possession, or manufacture of a controlled substance in violation of IC 35-48-4, the court may consider evidence of the accused's failure to pay the excise tax required by this chapter. If the court finds that the defendant failed to pay the excise tax, the court may order the department to commence collection proceedings for the tax and any penalties, as part of the court's sentencing order.
As added by P.L.65-1996, SEC.5.
Notes of Decisions
Cited in 4
cases, 1995–2002 · leading case: Bryant v. State, 660 N.E.2d 290 (Ind. 1996).
Bryant v. State, 660 N.E.2d 290 (Ind. 1996). “33 B Indiana Code § 6-7-3-18 (1998) provides that the Department of Revenue shall proceed to assess and collect CSET due under Ind.”
Clifft v. Indiana Dep't of State Revenue, 660 N.E.2d 310 (Ind. 1995). “" Ind.Code Ann. § 6-7-3-18 (West Supp.1994).”
State of Indiana Dep't of Revenue v. Adams, 762 N.E.2d 728 (Ind. 2002). “Instead, they are issued under Ind.Code § 6-8.1-5-8. Id. As such, the Department will be able to issue jeopardy warrants and levy on CSET assessments in most cireumstances without violating the Fourth Amendment.”
Ford v. Indiana Dep't of State Revenue, 779 N.E.2d 1274 (Ind. T.C. 2002). “Ford (Ford) appeals the final determination of the Indiana Department of State Revenue (Department) assessing Ford for the Controlled Substance Excise Tax (CSET) 1 lability under Indiana Code Section 6-7-3-18. Ford raises two issues: I.”
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