{"data":{"id":"us-in/ic-6-7-3-7","jurisdiction":"us-in","citation":"IC 6-7-3-7","heading":"Delivery of substance to law enforcement officer; tax liability","body":"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.","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#6-7-3-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"16020a2516f21441e5db07752d42a5092df1db6bdac5f1caffc75b6624535902","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-3-6","next":"us-in/ic-6-7-3-8"},"notice":"GroundRules: Original legal text. Not legal advice."}