Sec. 7. A person who delivers a controlled substance to a law enforcement officer is not relieved of the duty to pay taxes under this chapter. As added by P.L.50-1992, SEC.1.
Delivery of substance to law enforcement officer; tax liability
Ind. Code § 6-7-3-7, under Chapter 3. Controlled Substance Excise Tax.
Ind. Code § 6-7-3-7