Issuance of evidence of payment; statement; term of validity;
possession of taxpayer
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
T HE 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.
As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.3.
Last modified: May 28, 2006