{"data":{"id":"us-in/ic-6-7-3-10","jurisdiction":"us-in","citation":"IC 6-7-3-10","heading":"Issuance of evidence of payment; statement; term of validity; possession of taxpayer","body":"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:\n\"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.\".\n(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.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 3. Controlled Substance Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-3-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"316cd6893435b20f3c9756b2c3eddbbf2989a736bcb529ae6689f57ea0055776","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-3-9","next":"us-in/ic-6-7-3-11"},"notice":"GroundRules: Original legal text. Not legal advice."}