Payment of tax due on violation of state or federal laws;
nondisclosure of identity of taxpayer
Sec. 8. The tax imposed under this chapter is due when the person
receives delivery of, takes possession of, or manufactures a
controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841
through 21 U.S.C. 852. A person may not be required to reveal the
person's identity at the time the tax is paid.
As added by P.L.50-1992, SEC.1.
Last modified: May 28, 2006