reglab/housing_qa huggingface dataset:
IN Code § 6-7-2-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-23. Federal Sales; Exemption

Sec. 23. The sale of tobacco products to the United States or an agency or instrumentality thereof is exempt from the tobacco products tax.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-1. "Controlled Substance" Defined

Sec. 1. As used in this chapter, "controlled substance" has the meaning set forth in IC 35-48-1-9.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-2. "Delivery" Defined

Sec. 2. As used in this chapter, "delivery" has the meaning set forth in IC 35-48-1-11.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-3. "Department" Defined

Sec. 3. As used in this chapter, "department" refers to the department of state revenue.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-4. "Manufacture" Defined

Sec. 4. As used in this chapter, "manufacture" has the meaning set forth in IC 35-48-1-18.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-4.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-4.1. "Marijuana" Defined

Sec. 4.1. As used in this chapter, "marijuana" has the meaning set forth in IC 35-48-1-19.As added by P.L.65-1996, SEC.1.
IN Code § 6-7-3-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-5. Imposition of Tax; Exemption

Sec. 5. The controlled substance excise tax is imposed on controlled substances that are:(1) delivered;(2) possessed; or(3) manufactured;in Indiana in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. The tax does not apply to a controlled substance that is distributed, manufactured, or dispensed by a person registered under IC 35-48-3.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-6. Amount of Tax; Determination by Gram Weight; Substance in Possession

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.
IN Code § 6-7-3-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-7. Delivery of Substance to Law Enforcement Officer; Tax Liability

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.
IN Code § 6-7-3-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-8. Payment of Tax Due on Violation of State or Federal Laws; Nondisclosure of Identity of Taxpayer

Sec. 8. The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. A person may not be required to reveal the person's identity at the time the tax is paid.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-9. Payment of Tax Not Conferring Criminal Immunity; Use of Confidential Information

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.
IN Code § 6-7-3-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-10. Issuance of Evidence of Payment; Statement; Term of Validity; Possession of Taxpayer

Sec. 10. (a) The department shall issue evidence of payment of the tax to the person paying the tax. The evidence of payment must include a statement stating the following:"THIS EVIDENCE OF PAYMENT DOES NOT LEGALIZE THE DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE. THE UNAUTHORIZED DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE IS A CRIME.".(b) The evidence of payment is valid for thirty (30) days after the payment is received by the department. A person who receives delivery of, takes possession of, or manufactures a controlled substance must also have a valid evidence of payment in the person's possession.As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.3.
IN Code § 6-7-3-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-11. Prohibited Acts; Failure or Refusal to Pay Tax

Sec. 11. A person may not deliver, possess, or manufacture a controlled substance subject to the tax under this chapter unless the tax has been paid. A person who fails or refuses to pay the tax imposed by this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax.As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.4.
IN Code § 6-7-3-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-12. Rules for Enforcement of Chapter; Tax Refund Provisions

Sec. 12. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including rules relating to the refunding of taxes paid under this chapter.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-13. Jeopardy Assessment; Duties of Department

Sec. 13. An assessment for the tax due under this chapter is considered a jeopardy assessment. The department shall demand immediate payment and take action to collect the tax due as provided by IC 6-8.1-5-3.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-14. Jeopardy Assessments; Secondary Lien to Seizure and Forfeiture Provisions

Sec. 14. All jeopardy assessments issued for nonpayment of tax shall be considered a secondary lien to the seizure and forfeiture provisions of IC 16-42-20, IC 34-24-1, IC 34-24-2, and any federal law.As added by P.L.50-1992, SEC.1. Amended by P.L.2-1993, SEC.60; P.L.1-1998, SEC.83; P.L.1-1999, SEC.17.
IN Code § 6-7-3-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-15. Controlled Substance Tax Fund; Establishment; Administration; Expenses; Interest; Reversion to General Fund; Annual Appropriation

Sec. 15. (a) The controlled substance tax fund is established to receive all the revenue collected by the department under this chapter.(b) The fund shall be administered by the treasurer of state. Any expenses incurred in administering the fund shall be paid from the fund. Any interest earned on money in the fund shall be credited to the fund.(c) Any revenue remaining in the fund at the end of a state fiscal year does not revert to the state general fund.(d) Money in the fund is annually appropriated to cover the department's administrative and enforcement expenses under this chapter and to make the distributions required by this chapter.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-16. Controlled Substance Tax Fund; Awards and Distributions; Prohibited Uses; Transfers to State Drug Free Communities Fund; Collections From Assessments

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.
IN Code § 6-7-3-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-17. Controlled Substances Tax Fund; Monthly Distributions and Transfers; Certification to State Auditor; Warrants

Sec. 17. (a) All distributions and transfers from the controlled substance tax fund shall be paid monthly by the fifteenth of the month following the month of collection.(b) The department shall certify to the auditor of state the amount to be distributed to each law enforcement agency that is entitled to receive an award under section 16 of this chapter. The treasurer of state shall make the distributions upon warrants issued by the auditor of state.As added by P.L.50-1992, SEC.1.
IN Code § 6-7-3-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-18. Failure to Pay as Evidence in Criminal Sentencing Order

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.
IN Code § 6-7-3-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-19. Conditions on Commencement of Collection Proceedings

Sec. 19. The department may not commence collection proceedings under this chapter unless the department:(1) is ordered to do so by a court in the court's sentencing order under section 18 of this chapter; or(2) is notified in writing by the prosecuting attorney of the jurisdiction where the offense occurred that the prosecuting attorney does not intend to pursue criminal charges of delivery, possession, or manufacture of the controlled substance that may be subject to the tax required by this chapter.As added by P.L.65-1996, SEC.6.
IN Code § 6-7-3-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 3. Controlled Substance Excise Tax|6-7-3-20. Tax in Addition to Criminal Penalties and Forfeitures

Sec. 20. The excise taxes required by this chapter are intended to be in addition to any criminal penalties under IC 35-48-4 and forfeitures under IC 16-42-20, IC 34-24-1, or IC 34-24-2 (or IC 34-4-30.1 or IC 34-4-30.5 before their repeal).As added by P.L.65-1996, SEC.7. Amended by P.L.1-1998, SEC.84.
IN Code § 6-7-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-1. "Closed System Cartridge"

Effective 7-1-2022.Sec. 1. As used in this chapter, "closed system cartridge" has the meaning set forth in IC 6-7-2-0.5.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-2. "Consumable Material"

Effective 7-1-2022.Sec. 2. As used in this chapter, "consumable material" means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5).As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-3. "Department"

Effective 7-1-2022.Sec. 3. As used in this chapter, "department" means the department of state revenue and includes its employees and agents.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-4. "Gross Retail Income"

Effective 7-1-2022.Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-5. "Open System Container"

Effective 7-1-2022.Sec. 5. As used in this chapter, "open system container" means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5).As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-6. "Person"

Effective 7-1-2022.Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-7-1-4.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-7. "Retail Dealer"

Effective 7-1-2022.Sec. 7. As used in this chapter, "retail dealer" means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-8. "Vapor Product"

Effective 7-1-2022.Sec. 8. (a) Except as provided in subsection (b), as used in this chapter, "vapor product" means any of the following:(1) A device, such as an electronic cigarette, that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce vapor from consumable material that may or may not be sold with the device.(2) Any open system container of a consumable material in a solution or other form that is intended to be used with or in a device described in subdivision (1).(3) Disposable vapor product devices that are attached to a closed system cartridge and intended for single use.(b) The term "vapor product" does not include closed system cartridges (as defined in IC 6-7-2-0.5).As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-9. Rate of Taxation; Liability to Remit Tax

Effective 7-1-2022.Sec. 9. (a) An excise tax, known as the electronic cigarette tax, is imposed on the retail sale of consumable material and vapor products in Indiana.(b) The electronic cigarette tax equals fifteen percent (15%) of the gross retail income received by the retail dealer for the sale.(c) The person who acquires consumable material or vapor products in a retail transaction is liable for the tax on the transaction, and, except as otherwise incorporated in this chapter, shall pay the tax to the retail dealer as a separate added amount to the consideration in the transaction. A retail dealer that either:(1) has a physical presence in Indiana, as described in IC 6-2.5-2-1(c); or(2) meets one (1) or both of the thresholds in IC 6-2.5-2-1(d);shall collect and remit the tax as an agent for the state.(d) If the tax is not collected by the retail dealer, the consumer is responsible to remit the tax to the department. A retail dealer that is required to collect and remit tax under this chapter is jointly and severally liable for uncollected tax absent proof of exemption or payment by the purchaser.(e) Before the fifteenth day of each month, each retail dealer liable for the collection and remittance of the tax imposed by this chapter shall:(1) file a return with the department that includes all information required by the department including, but not limited to:(A) the name of the retail dealer;(B) the address of the retail dealer; and(C) the certificate number of the retail dealer's electronic cigarette retail dealer's certificate; and(2) pay the tax for which it is liable under this chapter for the preceding month.All returns required to be filed and taxes required to be paid under this chapter must be made in an electronic format prescribed by the department.(f) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration apply to the imposition and administration of the tax imposed under this section, except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter.(g) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) who is considered a retail merchant under IC 6-2.5-4-18 for a transaction to which this chapter applies shall collect and remit electronic cigarette taxes imposed on the retail transaction.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-10. Electronic Cigarette Retail Dealer's Certificate; Application Process; Bond Requirement

Effective 7-1-2022.Sec. 10. (a) It is unlawful for any retail dealer to sell consumable material or vapor products in Indiana unless the retail dealer has a valid electronic cigarette retail dealer's certificate issued by the department.(b) The department shall issue certificates to applicants that qualify under this section. A certificate issued under this section is valid for one (1) year unless revoked or suspended by the department and is not transferable. An electronic cigarette retail dealer's certificate may be revoked or suspended by the department in the same manner, for the same reasons, and is subject to the same procedures as for the revocation or suspension of a retail merchant's certificate under IC 6-2.5-8-7. If a retail dealer's retail merchant's certificate under IC 6-2.5-8 expires or is revoked by the department, an electronic cigarette retail dealer's certificate issued to the retail dealer under this subsection shall automatically be revoked without notice otherwise required under IC 6-2.5-8.(c) An applicant for a certificate under this section must submit proof to the department of the appointment of an agent for service of process in Indiana if the applicant is:(1) an individual whose principal place of residence is outside Indiana; or(2) a person, other than an individual, that has its principal place of business outside Indiana.(d) To obtain or renew a certificate under this section, a person must:(1) submit, for each location where it intends to distribute consumable material or vapor products, an application that includes all information required by the department;(2) pay a fee of twenty-five dollars ($25) at the time of application; and(3) at the time of application, post a bond, issued by a surety company approved by the department, in an amount not less than one thousand dollars ($1,000) and conditioned on the applicant's compliance with this chapter.(e) If business is transacted at two (2) or more places by one (1) retail dealer, a separate certificate must be obtained for each place of business.(f) Each certificate must be numbered, show the name and address of the retail dealer, and be posted in a conspicuous place at the place of business for which it is issued.(g) If the department determines that a bond provided by a certificate is inadequate, the department may require a new bond in the amount necessary to fully protect the state.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-11. Selling Consumable Material or Vapor Products

Effective 7-1-2022.Sec. 11. A retail dealer that sells consumable material or vapor products in Indiana without having obtained an electronic cigarette retail dealer's certificate, or after the retail dealer's certificate has been revoked or suspended by the department, commits a Class A misdemeanor.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-12. Liability for Payment of Taxes

Effective 7-1-2022.Sec. 12. An individual who:(1) is an individual retail dealer or an employee, an officer, or a member of a corporate or partnership retail dealer; and(2) has a duty to remit electronic cigarette taxes to the department;holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.As added by P.L.165-2021, SEC.119.