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Indiana · Snapshot 2026

IC 6-7-3-19: Conditions on commencement of collection proceedings

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 7. TOBACCO TAXES
  3. Chapter 3. Controlled Substance Excise Tax

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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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