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Indiana Code

Ind. Code § 6-7-3-6 (2025)

Amount of tax; determination by gram weight; substance in possession

✓ 2025 Indiana Code: the 2026 session is not included
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     Sec. 6. (a) The amount of the controlled substance excise tax is determined by:

(1) the weight of the controlled substance; or

(2) the pill, capsule, hit, rock, or dosage when a controlled substance is delivered, possessed, or manufactured in that form.

     (b) The amount of controlled substance excise tax is as follows:

(1) On each gram of a schedule I, II, or III controlled substance, except marijuana, forty dollars ($40) for each gram and a proportionate amount for each fraction of a gram.

(2) On each gram of marijuana, three dollars and fifty cents ($3.50) for each gram and a proportionate amount for each fraction of a gram.

(3) On each pill, capsule, hit, rock, or dosage of a schedule I, II, or III controlled substance, forty dollars ($40).

(4) On each gram of a schedule IV controlled substance, twenty dollars ($20) for each gram and a proportionate amount for each fraction of a gram.

(5) On each pill, capsule, hit, rock, or dosage of a schedule IV controlled substance, twenty dollars ($20).

(6) On each gram of a schedule V controlled substance, ten dollars ($10) for each gram and a proportionate amount for each fraction of a gram.

(7) On each pill, capsule, hit, rock, or dosage of a schedule V controlled substance, ten dollars ($10).

     (c) A gram of a controlled substance is measured by the weight of the substance in possession whether pure, impure, or diluted. A quantity of a controlled substance is diluted if the substance consists of a detectable quantity of pure controlled substance and any excipient, fillers, or waste.

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.2.

 

Notes of Decisions
Cited in 8 cases, 1995–2001 · leading case: Clifft v. Indiana Dep't of State Revenue, 660 N.E.2d 310 (Ind. 1995).
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Clifft v. Indiana Dep't of State Revenue, 660 N.E.2d 310 (Ind. 1995). · cites it 6× “Ind.Code Ann. § 6-7-3-6 (West Supp.1994).”
Bryant v. State, 660 N.E.2d 290 (Ind. 1996). · cites it 4× “Ind.Code Ann. § 6-7-3-6 (West Supp. 1994).”
Hall v. Indiana Dep't of State Revenue, 660 N.E.2d 319 (Ind. 1996). · cites it 4× “Ind.Code Ann. § 6-7-3-6 (West Supp.1994).”
Clifft v. Indiana Dep't of Revenue, 748 N.E.2d 449 (Ind. T.C. 2001). “§§ 6-7-3-6 (calculation of tax); 6-7-3-11 (authorizing 100% nonpayment fee); 6-8.”
Horrall v. Indiana Dept. of State Revenue, 687 N.E.2d 1219 (Ind. T.C. 1997). · cites it 2× “§ 6-7-3-6(a)(1) (West Supp.1995) (amended 1996, see id.”
Peterson v. State, 689 N.E.2d 1290 (Ind. Ct. App. 1998). · cites it 2× “Section 6-7-3-6(b), as it existed at the time Bryant was decided, prescribed that schedule I, II, and III controlled substances (including marijuana and cocaine) were to be taxed at a rate of $40 per gram.”
Coulbern v. State, 655 N.E.2d 1254 (Ind. Ct. App. 1995). · cites it 3× “I.C. § 6-7-3-6. The court in Clifft argues that Indiana's tax is considerably higher than Montana's tax on marijuana.”
Horrall v. Indiana Dep't of State Revenue, 687 N.E.2d 1217 (Ind. T.C. 1997). “§ 6-7-3-6(b)(2) (West Supp.1997)). (The amendment reduced the tax on a gram of marijuana from $40 to $3.”
Ind. Code § 6-7-3-6(a)(1): 1 case
Horrall v. Indiana Dept. of State Revenue, 687 N.E.2d 1219 (Ind. T.C. 1997). “§ 6-7-3-6(a)(1) (West Supp.1995) (amended 1996, see id.”
Ind. Code § 6-7-3-6(b): 1 case
Peterson v. State, 689 N.E.2d 1290 (Ind. Ct. App. 1998). “Section 6-7-3-6(b), as it existed at the time Bryant was decided, prescribed that schedule I, II, and III controlled substances (including marijuana and cocaine) were to be taxed at a rate of $40 per gram.”
Ind. Code § 6-7-3-6(b)(2): 2 cases
Horrall v. Indiana Dept. of State Revenue, 687 N.E.2d 1219 (Ind. T.C. 1997). “§ 6-7-3-6(a)(1) (West Supp.1995) (amended 1996, see id.”
Horrall v. Indiana Dep't of State Revenue, 687 N.E.2d 1217 (Ind. T.C. 1997). “§ 6-7-3-6(b)(2) (West Supp.1997)). (The amendment reduced the tax on a gram of marijuana from $40 to $3.”
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