Sec. 5. The controlled substance excise tax is imposed on controlled substances that are: (1) delivered; (2) possessed; or (3) manufactured;
in Indiana in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. The tax does not apply to a controlled substance that is distributed, manufactured, or dispensed by a person registered under IC 35-48-3. As added by P.L.50-1992, SEC.1.