Ind. Code § 6-7-3-10
Issuance of evidence of payment; statement; term of validity; possession of taxpayer
Indiana · Indiana Code Title 6 — Taxation · Status: effective
Cite this
- Citation
- Ind. Code § 6-7-3-10, Issuance of evidence of payment; statement; term of validity; possession of taxpayer, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1614367
- Permanent ID
ys:prov:1614367@1- SHA-256
f5b892e2048ad40cf2210186fe2176cde2c1b1e5fd1237df1571d072397f7d40
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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:
"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.".
(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.