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Indiana · Snapshot 2026

IC 6-7-3-7: Delivery of substance to law enforcement officer; tax liability

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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. 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.

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

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