{"data":{"id":"us-in/ic-6-7-3-6","jurisdiction":"us-in","citation":"IC 6-7-3-6","heading":"Amount of tax; determination by gram weight; substance in possession","body":"Sec. 6. (a) The amount of the controlled substance excise tax is determined by:\n(1) the weight of the controlled substance; or\n(2) the pill, capsule, hit, rock, or dosage when a controlled substance is delivered, possessed, or manufactured in that form.\n(b) The amount of controlled substance excise tax is as follows:\n(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.\n(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.\n(3) On each pill, capsule, hit, rock, or dosage of a schedule I, II, or III controlled substance, forty dollars ($40).\n(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.\n(5) On each pill, capsule, hit, rock, or dosage of a schedule IV controlled substance, twenty dollars ($20).\n(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.\n(7) On each pill, capsule, hit, rock, or dosage of a schedule V controlled substance, ten dollars ($10).\n(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.","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#6-7-3-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1eb1a07c2df2291a8bdc186134a78cb03e22cd9b84bc421b21a0178f948f09f1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-3-5","next":"us-in/ic-6-7-3-7"},"notice":"GroundRules: Original legal text. Not legal advice."}