Controlled substance tax fund; awards and distributions;
prohibited uses; transfers to state drug free communities fund;
collections from assessments
Sec. 16. (a) The department may award up to ten percent (10%)
of the total amount collected from an assessment under this chapter
to any person who provides information leading to the collection of
a tax liability imposed under this chapter. An award made under this
subsection must be made before any other distributions under this
section.
(b) Whenever a law enforcement agency provides information
leading to the collection of a tax liability imposed under this chapter,
the department shall award thirty percent (30%) of the total amount
collected from an assessment to the law enforcement agency that
provided the information that resulted in the assessment. The law
enforcement agency shall use the money the agency receives under
this chapter to conduct criminal investigations. A law enforcement
agency may not receive an award under more than one (1)
subsection.
(c) The department shall award ten percent (10%) of the amount
deposited in the fund during each month to the law enforcement
training board to train law enforcement personnel.
(d) The department may use twenty percent (20%) of the amount
deposited in the fund during a state fiscal year to pay the costs of
administration and enforcement of this chapter.
(e) Awards may not be made under this chapter to the following:
(1) A law enforcement officer.
(2) An employee of the department.
(3) An employee of the Internal Revenue Service.
(4) An employee of the federal Drug Enforcement Agency.
(f) All the money deposited in the fund that is not needed for
awards or to cover the costs of administration under this chapter shall
be transferred to the state drug free communities fund established
under IC 5-2-10.
(g) An award made under subsection (a) or (b) shall be made on
the basis of collections from each individual assessment that resulted
from information supplied to the department by a person or law
enforcement agency.
(h) Money shall be considered collected under this section only
after all protest periods have expired or all appeals have been
adjudicated.
As added by P.L.50-1992, SEC.1.
Last modified: May 28, 2006