{"data":{"id":"us-in/ic-6-7-3-5","jurisdiction":"us-in","citation":"IC 6-7-3-5","heading":"Imposition of tax; exemption","body":"Sec. 5. The controlled substance excise tax is imposed on controlled substances that are:\n(1) delivered;\n(2) possessed; or\n(3) manufactured;\nin 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.","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#6-7-3-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fefc745d46e0f14093d8bcff9378c8189c78f7934c5386fc9386e39b2ebd00d5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-3-4.1","next":"us-in/ic-6-7-3-6"},"notice":"GroundRules: Original legal text. Not legal advice."}