45 IAC 19 — ARTICLE 19. CONTROLLED SUBSTANCE EXCISE TAX

TITLE 45 DEPARTMENT OF STATE REVENUE

ARTICLE 19. CONTROLLED SUBSTANCE EXCISE TAX

Rule 1

45 IAC 19-1-1 45 IAC 19-1-1 Applicability (Repealed)

Rule 1. Definitions

45 IAC 19-1-1 Applicability (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

45 IAC 19-1-2 45 IAC 19-1-2 "Controlled substance" defined (Repealed)

45 IAC 19-1-2 "Controlled substance" defined (Repealed)

(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)

45 IAC 19-1-3 45 IAC 19-1-3 "Delivery" defined (Repealed)

45 IAC 19-1-3 "Delivery" defined (Repealed)

(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)

45 IAC 19-1-4 45 IAC 19-1-4 "Department" defined (Repealed)

45 IAC 19-1-4 "Department" defined (Repealed)

(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)

45 IAC 19-1-5 45 IAC 19-1-5 "Law enforcement agency" defined (Repealed)

45 IAC 19-1-5 "Law enforcement agency" defined (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

45 IAC 19-1-6 45 IAC 19-1-6 "Manufacture" defined (Repealed)

45 IAC 19-1-6 "Manufacture" defined (Repealed)

(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)

Rule 2

45 IAC 19-2-1 45 IAC 19-2-1 Imposition (Repealed)

Rule 2. Imposition and Payment of the Tax

45 IAC 19-2-1 Imposition (Repealed)

(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)

45 IAC 19-2-2 45 IAC 19-2-2 Assessment (Repealed)

45 IAC 19-2-2 Assessment (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

45 IAC 19-2-3 45 IAC 19-2-3 Payment (Repealed)

45 IAC 19-2-3 Payment (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

Rule 3

45 IAC 19-3-1 45 IAC 19-3-1 Refunds (Repealed)

Rule 3. Refunds and Credits

45 IAC 19-3-1 Refunds (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

45 IAC 19-3-2 45 IAC 19-3-2 Credits (Repealed)

45 IAC 19-3-2 Credits (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

Rule 4

45 IAC 19-4-1 45 IAC 19-4-1 Payment of awards (Repealed)

Rule 4. Controlled Substance Tax Fund

45 IAC 19-4-1 Payment of awards (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

45 IAC 19-4-2 45 IAC 19-4-2 Method of payment (Repealed)

45 IAC 19-4-2 Method of payment (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

Rule 5

45 IAC 19-5-1 45 IAC 19-5-1 Civil penalties (Repealed)

Rule 5. Penalties

45 IAC 19-5-1 Civil penalties (Repealed)

(Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR-045140148FRA)

45 IAC 19-5-2 45 IAC 19-5-2 Criminal penalties (Repealed)

45 IAC 19-5-2 Criminal penalties (Repealed)

(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)