reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-7-b. Tax on Distribution of Tobacco Products and Alternative Nicotine Products; Rate; Time of Imposition; Findings by General Assembly

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024.
Sec. 7. (a) A tax is imposed on the distribution of tobacco products in Indiana at the following rates:
(1) Twenty-four percent (24%) of the wholesale price of tobacco products other than moist snuff.
(2) For moist snuff, forty cents ($0.40) per ounce, and a proportionate tax at the same rate on all fractional parts of an ounce. If the tax calculated for a fractional part of an ounce carried to the third decimal place results in the numeral in the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.
(3) For cigars twenty-four percent (24%) of the wholesale price of a cigar. However the tax imposed per cigar shall not exceed one dollar ($1).
(b) A tax is imposed on the distribution of alternative nicotine products in Indiana at a rate of forty cents ($0.40) per ounce, and a proportionate tax at the same rate on all fractional parts of an ounce, calculated based upon the product weight as listed by the manufacturer. If the tax calculated for a fractional part of an ounce carried to the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.
(c) The distributor of the tobacco products or alternative nicotine products is liable for the tax imposed under subsections (a) or (b). The tax is imposed at the time the distributor:
(1) brings or causes tobacco products or alternative nicotine products to be brought into Indiana for distribution;
(2) manufactures tobacco products or alternative nicotine products in Indiana for distribution;
(3) transports tobacco products or alternative nicotine products to retail dealers in Indiana for resale by those retail dealers; or
(4) first receives the tobacco products or alternative nicotine products in Indiana in the case of a distributor or distributor transactions.
(d) The Indiana general assembly finds that the tax rate on smokeless tobacco should reflect the relative risk between such products and cigarettes.
(e) A consumer who purchases untaxed tobacco products or alternative nicotine products from a distributor or retailer is liable for the tax imposed under subsections (a) or (b).
As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.138; P.L.234-2007, SEC.201; P.L.172-2011, SEC.83; P.L.205-2013, SEC.129; P.L.165-2021, SEC.107; P.L.137-2022, SEC.68; P.L.236-2023, SEC.91.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-7.5. Tax on Distribution of Closed System Cartridges; Rate; Time of Imposition

Sec. 7.5. (a) A tax is imposed on the distribution of closed system cartridges in Indiana at the rate of fifteen percent (15%) of the wholesale price of the closed system cartridge. If a closed system cartridge is sold in the same package as a vapor product device, the tax imposed under this subsection shall only apply to the wholesale price of the closed system cartridge if the wholesale cost of the closed system cartridge can be isolated from the vapor product device on the invoice.
(b) The distributor of closed system cartridges, including a person that sells closed system cartridges through an Internet web site, is liable for the tax imposed under subsection (a). The tax is imposed at the time the distributor:
(1) brings or causes closed system cartridges to be brought into Indiana for distribution;
(2) manufactures closed system cartridges in Indiana for distribution; or
(3) transports closed system cartridges to retail dealers in Indiana for resale by those retail dealers.
(c) A consumer who purchases untaxed closed system cartridges from a distributor or retailer is liable for the tax imposed under subsection (a).
As added by P.L.165-2021, SEC.108. Amended by P.L.137-2022, SEC.69.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-7.7. Sale of Taxable Products in Indiana by Remote Sellers

Sec. 7.7. (a) The tax imposed under sections 7(a)(1), 7(b), and 7.5(a) of this chapter shall also be imposed on the sale of taxable products in Indiana by remote sellers, and shall be calculated based on one (1) of the following methods:
(1) For remote sellers using an actual cost method, the tax shall be calculated by applying the rate to the actual cost of each individual product.
(2) For remote sellers using an actual cost list method, the tax shall be calculated by applying the rate to the cost established for each individual product in the remote seller's actual cost list.
(b) The remote seller of taxable products is liable for the tax imposed under section 7(a)(1), 7(b), or 7.5(a) of this chapter.
(c) The tax under this section shall be imposed at the time of purchase by an ultimate consumer.
As added by P.L.137-2022, SEC.70.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-8. Distributor's License

Sec. 8. (a) A distributor, including a person that sells taxable products through an Internet web site, must obtain a license under this section before it distributes taxable products in Indiana. The department shall issue licenses to applicants that qualify under this section. A license issued under this section is valid for one (1) year unless revoked or suspended by the department and is not transferable.
(b) An applicant for a license 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.
(c) To obtain or renew a license under this section, a person must:
(1) submit, for each location where it intends to distribute taxable 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.
(d) If business is transacted at two (2) or more places by one (1) distributor, a separate license must be obtained for each place of business.
(e) Each license must be numbered, show the name and address of the distributor, and be posted in a conspicuous place at the place of business for which it is issued.
(f) If the department determines that a bond provided by a licensee is inadequate, the department may require a new bond in the amount necessary to fully protect the state.
As added by P.L.96-1987, SEC.7. Amended by P.L.205-2013, SEC.130; P.L.165-2021, SEC.109.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-9. Change of Location; License Reissuance

Sec. 9. A distributor or remote seller that changes its place of business shall return its license, and the department shall issue, free of charge, a new license for the new place of business.
As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.72.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-10. Surrender of License; Refund

Sec. 10. A license issued under this chapter may be surrendered to the department at any time before its expiration, and the department shall refund an amount of money that bears the same proportion to the fee originally paid as the unexpired period of the permit bears to one (1) year. No refund may be allowed if a license is suspended or revoked.
As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.73.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-11. Revocation or Suspension of License

Sec. 11. The department:
(1) may revoke or suspend a license issued under this chapter for any violation of this chapter, IC 6-7-1-18, or IC 24-3-5.4-17 by the licensee; and
(2) may not issue a license under this chapter to an applicant within six (6) months after the revocation of that applicant's license.
As added by P.L.96-1987, SEC.7. Amended by P.L.252-2003, SEC.3; P.L.137-2022, SEC.74.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-11.5. Department May Refuse to Issue or Renew a License; Reasons

Sec. 11.5. (a) The department may refuse to issue or renew a license issued under this chapter if:
(1) the application is filed by a person whose license has previously been canceled for cause (including a similar license issued by another state);
(2) the application is not filed in good faith, as determined by the department;
(3) the application is filed by a person as a subterfuge for the real person in interest whose license has previously been canceled for cause;
(4) the applicant has been convicted of fraud, misrepresentation, or any other offense that indicates the applicant may not comply with this chapter if issued a license;
(5) the applicant has an outstanding listed tax liability; or
(6) the applicant has not complied with a filing requirement of the department.
(b) Before being denied a license as a distributor, the applicant is entitled to a hearing with five (5) days written notice. At the hearing the applicant may appear in person or by counsel and present testimony.
As added by P.L.137-2022, SEC.75.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-12. Electronic Filing of Returns and Remitting of Taxes

Sec. 12. Before the fifteenth day of each month, each distributor (and remote seller beginning July 1, 2023) liable for a 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) name of distributor (or remote seller beginning July 1, 2023);
(B) address of distributor (or remote seller beginning July 1, 2023);
(C) license number of distributor (or remote seller beginning July 1, 2023);
(D) invoice date;
(E) invoice number;
(F) name and address of person from whom taxable products were purchased or name and address of person to whom taxable products were sold (except in the case of sales to an end consumer beginning July 1, 2023);
(G) the wholesale price for tobacco products other than moist snuff and cigars (or the actual cost in the case of remote sellers beginning July 1, 2023);
(H) for moist snuff, the weight of the moist snuff;
(I) for cigars, the wholesale price of the cigars;
(J) for alternative nicotine products, the weight of the alternative nicotine products; and
(K) for closed system cartridges, the wholesale price of closed system cartridges sold; and
(2) pay the taxes for which it is liable under this chapter for the preceding month minus the amount specified in section 13 of this chapter.
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.
As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.84; P.L.166-2014, SEC.34; P.L.165-2021, SEC.110; P.L.137-2022, SEC.76.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-13. Collection Allowance

Sec. 13. A distributor or remote seller that files a complete return and pays the taxes due within the time specified in section 12 of this chapter is entitled to deduct and retain from the tax a collection allowance of seven-thousandths (0.007) of the amount due. If a distributor or remote seller files an incomplete report, the department may reduce the collection allowance by an amount that does not exceed the lesser of:
(1) ten percent (10%) of the collection allowance; or
(2) fifty dollars ($50).
As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.139; P.L.191-2016, SEC.7; P.L.165-2021, SEC.111; P.L.137-2022, SEC.77.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-14. Credit or Refund of Taxes

Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:
(1) shipped outside Indiana;
(2) returned to the manufacturer; or
(3) destroyed by the distributor in the presence of an employee or agent of the department.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-15. Registration of Manufacturer, Importer, Broker, or Shipper Distributing to Distributor

Sec. 15. Every manufacturer, importer, broker, or shipper of taxable products must register with the department before it sells or otherwise distributes taxable products to distributors.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.114.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-16. Manufacturer, Importer, Broker, or Shipper; Proof of Distributions

Sec. 16. Every manufacturer, importer, broker, or shipper of taxable products that sells or otherwise distributes taxable products to distributors shall, before the fifteenth day of each month, submit proof to the department of all of its sales or other distributions to distributors in the preceding month.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.115.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-17. Deposit of Revenues

Sec. 17. The department shall deposit twenty-five percent (25%) of the taxes, registration fees, fines, or penalties collected under this chapter in the affordable housing and community development fund established by IC 5-20-4-7. The remainder of the taxes, registration fees, fines, or penalties collected under this chapter shall be deposited as provided in IC 6-7-1-28.1.
As added by P.L.96-1987, SEC.7. Amended by P.L.234-2007, SEC.202.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-18. Distribution Without a License; Offense

Sec. 18. A person who distributes taxable products without a license issued under this chapter commits a Class B misdemeanor.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.116.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-19. Manufacturer Noncompliance; Offense

Sec. 19. A manufacturer of taxable products who does not comply with the requirements of section 15 or 16 of this chapter commits a Class B misdemeanor.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.117.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-20. Record Keeping Violations

Sec. 20. A distributor or remote seller who does not comply with the requirements of IC 6-8.1-5-4 commits a Class B misdemeanor.
As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.79.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-21. Distributor or Remote Seller Offenses

Sec. 21. (a) A distributor or remote seller who knowingly:
(1) acts as a distributor or remote seller without a license;
(2) makes a false statement in a report under this chapter; or
(3) does not pay a tax for which the distributor or remote seller is liable under this chapter;
commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with intent to evade the tax imposed by this chapter or to defraud the state.
(b) Violations of this chapter described in subsection (a) may be reported to the department or the office of the attorney general.
As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013, SEC.103; P.L.165-2021, SEC.118; P.L.137-2022, SEC.80.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-24. Civil Penalty for Purchase of Taxable Products From a Distributor That Is Not Licensed

Sec. 24. A retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:
(1) one hundred percent (100%) of the retail value of the taxable product; or
(2) five thousand dollars ($5,000);
on the purchase.
As added by P.L.137-2022, SEC.81.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 3. Controlled Substance Excise Tax › 6-7-3-17. Controlled Substance 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-1. "Closed System Cartridge"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-2. "Consumable Material"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-4. "Gross Retail Income"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-5. "Open System Container"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-7. "Retail Dealer"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-8. "Vapor Product"

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).
(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. Amended by P.L.194-2023, SEC.29.
2023 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

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.
2023 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

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 open system 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 open system 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 open system 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. Amended by P.L.194-2023, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-11. Selling Consumable Material or Vapor Products

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-12. Liability for Payment of Taxes

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 4. Electronic Cigarette Tax › 6-7-4-14. Rules

Sec. 14. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including emergency rules under IC 4-22-2-37.1.
As added by P.L.165-2021, SEC.119.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-1. "Person" Defined

Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, firm, partnership, joint venture, pool, syndicate, association, corporation, limited liability company, estate, trust, or any other group or combination acting as a unit.
Formerly: Acts 1947, c.278, s.1. As amended by P.L.2-1988, SEC.33; P.L.109-1988, SEC.5; P.L.8-1993, SEC.102.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-2. "Department" Defined

Sec. 2. As used in this chapter, "department" refers to the department of state revenue.
Formerly: Acts 1947, c.278, s.2. As amended by P.L.2-1988, SEC.34; P.L.109-1988, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-3. "Taxpayer" Defined

Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article.
Formerly: Acts 1947, c.278, s.3. As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-4. "Value" Defined

Sec. 4. As used in this chapter, "value" means the price paid or offered to be paid for petroleum of a like grade or gravity in the field or pool in which such well is located, and, if no such price be paid or offered, then as determined pursuant to the rules of the department.
Formerly: Acts 1947, c.278, s.4. As amended by P.L.109-1988, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined

Sec. 5. (a) As used in this chapter, "petroleum" means all hydrocarbons produced at a well in a liquid or gaseous state.
(b) As used in this chapter, "natural gas" means petroleum that maintains a gaseous state at atmospheric conditions.
(c) As used in this chapter, "oil" means petroleum that maintains a liquid state at atmospheric conditions.
(d) As used in this chapter, "barrel of oil" means forty-two (42) U.S. gallons of oil at sixty degrees Fahrenheit (60° F).
Formerly: Acts 1947, c.278, s.5. As amended by P.L.109-1988, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-6. "Producer" Defined

Sec. 6. As used in this chapter, "producer" means a person engaged in severing petroleum from the land direct.
Formerly: Acts 1947, c.278, s.6. As amended by P.L.109-1988, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-7. "Owner" Defined

Sec. 7. As used in this chapter, "owner" means a person receiving or entitled to receive a proportionate share of petroleum or a proportionate share of the proceeds of the sale of petroleum after production by an operator, and without limitation of the foregoing, includes the owners of royalties, excess royalty, overriding royalty, mineral rights, or working interest.
Formerly: Acts 1947, c.278, s.7. As amended by P.L.109-1988, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-8. Rate of Taxation

Sec. 8. A tax at a rate equal to the greater of:
(1) one percent (1%) of the value of the petroleum; or
(2) three cents ($0.03) per one thousand (1,000) cubic feet (MCF) for natural gas and twenty-four cents ($0.24) per barrel for oil;
is hereby imposed as of the time of the severance of such petroleum from the land, upon all producers and owners thereof as an excise for the privilege of severing the same from the land and producing the same from the well, except when the gas from any well is used to pump or treat the same or when such gas is piped to a landowner's private buildings for the landowner's own use.
Formerly: Acts 1947, c.278, s.8. As amended by P.L.109-1988, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-9. Tax Liens

Sec. 9. The tax imposed by section 8 of this chapter is a lien upon such petroleum from the time of its severance from the land until such tax and all penalties and interest accruing by reason of nonpayment of the tax are fully paid.
Formerly: Acts 1947, c.278, s.9. As amended by P.L.109-1988, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-10. Liability for Tax

Sec. 10. Any person purchasing or receiving possession of such petroleum prior to the discharge of such lien shall then and there be, become and remain personally liable to report and pay the amount of such lien until the same be paid.
Formerly: Acts 1947, c.278, s.10.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-11. Payment of Tax; Right of Reimbursement

Sec. 11. A person reporting and paying a tax levied under this chapter is entitled to be reimbursed by the owner or owners immediately upon such payment and shall deduct the amount of the payment from anything due to the owners. A person paying and deducting such tax is not subject to any suit or action for recovery by any person, but the remedy of such person shall be exclusively by claim or suit for refund under the terms of this chapter.
Formerly: Acts 1947, c.278, s.11. As amended by P.L.2-1988, SEC.36; P.L.109-1988, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-12. Duties of Department

Sec. 12. The department shall administer and collect the tax imposed under this chapter, and shall adopt rules fixing the time and manner of reporting, and paying, at monthly intervals the tax imposed under this chapter.
Formerly: Acts 1947, c.278, s.12. As amended by Acts 1980, P.L.61, SEC.14; P.L.109-1988, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-18. Tax Additional to All Other Taxes

Sec. 18. The tax imposed by this chapter shall be in addition to all other taxes, excises, and fees levied under any other statute.
Formerly: Acts 1947, c.278, s.18. As amended by P.L.2-1988, SEC.37; P.L.109-1988, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense

Sec. 19. Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be such a tax is a trustee of the amounts so charged, deducted, or received. A trustee who fails to pay any of those amounts to the department when due, with intent to evade payment of the tax, commits a Level 6 felony.
Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978, P.L.2, SEC.650; P.L.158-2013, SEC.104.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-23. Record Keeping Violations; Offenses

Sec. 23. (a) It is a Class C infraction for a person subject to taxation under this chapter to fail to keep and preserve such records, books, or accounts as may be necessary to determine the amount for which he is liable. It is a Class C infraction for such a person to fail to keep and preserve such records for a period of three (3) years, or to fail to keep them open for examination at any time by the department or its authorized agents.
(b) It is a Class B misdemeanor for a person to make false entries in his books, or to keep more than one (1) set of books, with intent to defraud the state or evade the payment of the tax, or any part thereof, imposed by this chapter.
Formerly: Acts 1947, c.278, s.23. As amended by Acts 1978, P.L.2, SEC.651.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-24. Evasion of Tax; Offenses

Sec. 24. It is a Class B misdemeanor for a person to fail to make any return required to be made under this chapter, or to make any false return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. It is a Class B misdemeanor for a person to recklessly fail to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents, as required by this chapter, to recklessly fail to permit the inspection or appraisal of any property by the department or its authorized agents, or to knowingly fail to offer testimony or produce any record as required in this chapter. A person who makes a false statement, with intent to defraud the state or to evade the payment of the tax imposed under this chapter, commits a Level 6 felony.
Formerly: Acts 1947, c.278, s.24. As amended by Acts 1978, P.L.2, SEC.652; P.L.158-2013, SEC.105.