Indiana Code
Chapter 1. Cigarette Tax
6-7-1-14. Stamps; Evidence of Tax Paid

Sec. 14. All taxes levied, assessed, and imposed by this chapter shall be paid and the payment thereof evidenced by the purchase of stamps and by affixing the same to the individual packages and duly cancelling these stamps, as provided in this chapter, but there shall be no further tax assessed, imposed, or collected by virtue of this chapter upon the sale or use of any package of cigarettes upon which these stamps have been previously affixed as provided by this chapter.
Formerly: Acts 1947, c.222, s.13. As amended by P.L.2-1988, SEC.26; P.L.191-2016, SEC.5.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 7. Tobacco Taxes

Chapter 1. Cigarette Tax

6-7-1-0.3. Use of Revenue Stamps Paid for Before July 1, 2002, After June 30, 2002; Conditions

6-7-1-0.4. Use of Revenue Stamps Paid for Before July 1, 2007, After June 30, 2007; Conditions

6-7-1-1. Purpose; Liability for Tax; Separation of Price and Tax

6-7-1-2. "Cigarette"

6-7-1-3. "Individual Package"

6-7-1-4. "Person" or "Company"

6-7-1-5. "Department"

6-7-1-6. "Distributor"

6-7-1-7. "Retailer"

6-7-1-8. "Consumption", "Consumer", and "Consume"

6-7-1-9. "Stamps"

6-7-1-10. "Counterfeit Stamp"

6-7-1-11. "Drop Shipment"

6-7-1-12. Rate of Taxation

6-7-1-13. Effective Date

6-7-1-13.5. Carriers; Liability for Unpaid Taxes

6-7-1-14. Stamps; Evidence of Tax Paid

6-7-1-15. Department as Official Agent of State to Administer and Enforce Chapter; Salaries and Expenses; Powers

6-7-1-15.1. Metered Tax Stamping Machines; Recharging

6-7-1-16. Distributor's Registration Certificate; Application Fee; Bond; Refunds

6-7-1-17. Distributors as Agents of State for Collection of Tax; Purchase of Revenue Stamps; Execution of Bond

6-7-1-17.5. Credit Against the Cost of Certain Stamps

6-7-1-18. Affixing Stamps; Invoices

6-7-1-19. Distributors' Records and Reports

6-7-1-19.5. Transporting Cigarettes Without Stamps Affixed; Invoice or Delivery Ticket Requirement; Exceptions

6-7-1-20. Repealed

6-7-1-21. Selling Packages With Counterfeit Stamps; Affixing Used Stamps; Offenses

6-7-1-22. Record Keeping Violations; Offense

6-7-1-23. Other Violations; Offense

6-7-1-24. Sale or Possession of Cigarettes Without Payment of Tax or Stamps Affixed; Seizure; Forfeiture; Redemption Penalty; Offenses; Exceptions

6-7-1-25. Search Warrants for Untaxed Cigarettes

6-7-1-26. Repealed

6-7-1-27. Mutilated Stamps; Replacement; Unused Stamps; Refund

6-7-1-28. Repealed

6-7-1-28.1. Taxes, Registration Fees, Fines, and Penalties Collected; Disposition

6-7-1-29. Repealed

6-7-1-29.1. Cigarette Tax Fund; Annual Appropriations to Department of Natural Resources and State Construction Fund

6-7-1-29.3. Cigarette Tax Fund; Deposit to Clean Water Fund

6-7-1-30. Repealed

6-7-1-30.1. Cigarette Tax Fund; Annual Appropriation to Local Governmental Entities; Allocation; Disposition

6-7-1-30.2. Appropriations for Local Health Funds

6-7-1-30.5. Appropriations to Local Health Maintenance Fund

6-7-1-31. Repealed

6-7-1-31.1. Cities and Towns; Cumulative Capital Improvement Fund; Use

6-7-1-32. Repealed

6-7-1-32.1. Mental Health Centers Fund; Annual Appropriation to Division; Use of Money by Division

6-7-1-33. Repealed

6-7-1-34. Repealed

6-7-1-35. Tax Evasion; Unlawful Advertising

6-7-1-36. Evasion of Tax; Offense

6-7-1-37. Electronic Filing of Reports and Remitting of Taxes

6-7-1-38. Civil Penalties