Article 19 - CONTROLLED SUBSTANCE EXCISE TAX
- Rule 45 IAC 19-1 - Definitions (§ 45 IAC 19-1-1 to 45 IAC 19-1-6)
- Rule 45 IAC 19-2 - Imposition and Payment of the Tax (§ 45 IAC 19-2-1 to 45 IAC 19-2-3)
- Rule 45 IAC 19-3 - Refunds and Credits (§ 45 IAC 19-3-1 to 45 IAC 19-3-2)
- Rule 45 IAC 19-4 - Controlled Substance Tax Fund (§ 45 IAC 19-4-1 to 45 IAC 19-4-2)
- Rule 45 IAC 19-5 - Penalties (§ 45 IAC 19-5-1 to 45 IAC 19-5-2)
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Rule 1 - Definitions (45 IAC 19-1-1 to 45 IAC 19-1-6)
- Rule 2 - Imposition and Payment of the Tax (45 IAC 19-2-1 to 45 IAC 19-2-3)
- Rule 3 - Refunds and Credits (45 IAC 19-3-1 and 45 IAC 19-3-2)
- Rule 4 - Controlled Substance Tax Fund (45 IAC 19-4-1 and 45 IAC 19-4-2)
- Rule 5 - Penalties (45 IAC 19-5-1 and 45 IAC 19-5-2)