Indiana Code
Chapter 1. Cigarette Tax
6-7-1-15.1. Metered Tax Stamping Machines; Recharging

Sec. 15.1. If at least one (1) financial institution in each county applies to the department and fulfills the bonding requirements established by the department, the department shall approve at least one (1) financial institution in each county to recharge the metered stamping machines referred to in section 15 of this chapter.
As added by Acts 1979, P.L.81, SEC.1.

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 Repealed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 Repealed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 Repealed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 Repealed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