Indiana Code
Ind. Code § 6-7-3-9 (2025)
Payment of tax not conferring criminal immunity; use of confidential information
✓ 2025 Indiana Code: the 2026 session is not included
Sec. 9. The payment of the tax under this chapter does not make the buyer immune from criminal prosecution. However, confidential information acquired by the department may not be used to initiate or facilitate prosecution for an offense other than an offense based on a violation of this chapter.
As added by P.L.50-1992, SEC.1.
Notes of Decisions
Cited in 7
cases, 1995–2007 · leading case: Clifft v. Indiana Dep't of State Revenue, 660 N.E.2d 310 (Ind. 1995).
Clifft v. Indiana Dep't of State Revenue, 660 N.E.2d 310 (Ind. 1995). “Code § 6-8.1-7-3, and by simultaneously removing any incentive to disclose the information by providing that it cannot be used to "initiate or facilitate" the taxpayer's prosecution, Ind.”
State v. Hall, 557 N.W.2d 778 (Wis. 1997). “" Ind. Code Ann. 6-7-3-9 (West. Supp. 1994).”
Whitt v. State, 645 N.E.2d 677 (Ind. Ct. App. 1995). “I.C. § 6-7-3-9. See also Clifft, infra . [7] For a synopsis of the DDT see Kurth Ranch, supra, and Clifft, infra .”
Anderson v. State, 649 N.E.2d 1060 (Ind. Ct. App. 1995). “§ 6-7-3-9. For a complete discussion of the CSET, see Clifft, infra.”
Coulbern v. State, 655 N.E.2d 1254 (Ind. Ct. App. 1995). “I.C. § 6-7-3-9. Furthermore, several of the accompanying provisions support this intention.”
Fassinger v. State, 656 N.E.2d 1163 (Ind. Ct. App. 1995). “CODE § 6-7-3-9 (1998) specifically states that payment of the Controlled Substance Excise Tax does not make the buyer immune from eriminal prosecution.”
Harrison v. Indiana Dep't of State Revenue, 876 N.E.2d 814 (Ind. T.C. 2007). “See Ind. Code Ann. §§ 6-7-3-5 , -8 (West 2001).”
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