Indiana Code
Ind. Code § 6-7-3-7 (2025)
Delivery of substance to law enforcement officer; tax liability
✓ 2025 Indiana Code: the 2026 session is not included
Sec. 7. A person who delivers a controlled substance to a law enforcement officer is not relieved of the duty to pay taxes under this chapter.
As added by P.L.50-1992, SEC.1.
Notes of Decisions
Cited in 4
cases, 1995–1995 · leading case: Whitt v. State, 645 N.E.2d 677 (Ind. Ct. App. 1995).
Whitt v. State, 645 N.E.2d 677 (Ind. Ct. App. 1995). “The tax is due when the illegal action occurs, I.C. § 6-7-3-7, the tax-payer is not required to reveal their identity, and the department of state revenue cannot reveal related information to initiate a prosecution, except for failure to pay.”
Anderson v. State, 649 N.E.2d 1060 (Ind. Ct. App. 1995). “§ 6-7-3-7, the taxpayer is not required to reveal their identity, and the department of state revenue cannot reveal related information to initiate a prosecution, except for failure to pay.”
Coulbern v. State, 655 N.E.2d 1254 (Ind. Ct. App. 1995). “, I.C. §§ 6-7-3-7 to -9. When interpreting the words of a single section of a statute, this court must construe them with due regard for all other sections of the act and with regard for the legislative intent to carry out the spirit and purpose of the act.”
Fassinger v. State, 656 N.E.2d 1163 (Ind. Ct. App. 1995). “IC. § 6-7-3-7. Forth, safeguards protect the identity of the payor and ensure that information gained from payment does not lead to a criminal prosecution.”
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