IC 6-7-3-13 — Jeopardy assessment; duties of department
Chapter 3. Controlled Substance Excise Tax
Section text
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.
Source: official publisher (2026 edition)