Sec. 13. An assessment for the tax due under this chapter is considered a jeopardy assessment. The department shall demand immediate payment and take action to collect the tax due as provided by IC 6-8.1-5-3. As added by P.L.50-1992, SEC.1.
Jeopardy assessment; duties of department
Ind. Code § 6-7-3-13, under Chapter 3. Controlled Substance Excise Tax.
Ind. Code § 6-7-3-13