Sec. 1. This chapter does not apply to cigarettes sold or intended to be sold as duty free merchandise by a duty free sales enterprise that complies with federal requirements, including the requirements under 19 U.S.C. 1555(b). However, this chapter applies to cigarettes that are brought back into the United States that have not been assessed a federal tax or federal duty.
As added by P.L.21-2000, SEC.10.
Structure Indiana Code
Chapter 4. Cigarettes Produced for Export; Imported Cigarettes
24-3-4-1. Applicability of Chapter
24-3-4-5. "Law Enforcement Officer"
24-3-4-8. Sale, Distribution, or Transportation of Prohibited Cigarettes
24-3-4-9. Affixing Stamp on Prohibited Cigarettes
24-3-4-10. Monthly Reports of Imported Cigarettes
24-3-4-11. Powers of Department
24-3-4-12. Seizure of Cigarettes; Search Warrants
24-3-4-13. Enforcement Powers; Prosecution of Violations
24-3-4-14. Injunctive or Equitable Relief
24-3-4-15. Class a Misdemeanor; Sale, Distribution, or Transportation of Prohibited Cigarettes
24-3-4-16. Class a Misdemeanor; Affixing Stamp on Prohibited Cigarettes