Canon Text
Canon 992.An indulgence is the remission before God of temporal punishment for sins whose guilt is already forgiven, which a properly disposed member of the Christian faithful gains under certain and defined conditions by the assistance of the Church which as minister of redemption dispenses and applies authoritatively the treasury of the satisfactions of Christ and the saints.
Canon 993.An indulgence is partial or plenary insofar as it partially or totally frees from the temporal punishment due to sins.
Canon 994.Any member of the faithful can gain partial or plenary indulgences for oneself or apply them to the dead by way of suffrage.
Canon 995.§1. In addition to the supreme authority of the Church, only those to whom this power is acknowledged in the law or granted by the Roman Pontiff can bestow indulgences.

§2. No authority below the Roman Pontiff can entrust the power of granting indulgences to others unless the Apostolic See has given this expressly to the person.
Canon 996.§1. To be capable of gaining indulgences, a person must be baptized, not excommunicated, and in the state of grace at least at the end of the prescribed works.

§2. To gain indulgences, however, a capable subject must have at least the general intention of acquiring them and must fulfill the enjoined works in the established time and the proper method, according to the tenor of the grant.
Canon 997.As regards the granting and use of indulgences, the other prescripts contained in the special laws of the Church must also be observed.

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