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

Sec. 29.1. (a) One-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:
(1) The amount to which subsection (d) applies is annually appropriated to the division of soil conservation for the purpose set forth in subsection (d).
(2) The remainder of one-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:
(A) One million eight hundred thousand dollars ($1,800,000) shall be transferred to the state construction fund (IC 7.1-4-8).
(B) The remainder is appropriated to the department of natural resources for the purposes set forth in subsections (b) and (c).
(b) The department of natural resources shall use at least two percent (2%) but not more than twenty-one percent (21%) of the money appropriated under this section for:
(1) flood control and water resource projects, including multiple-purpose reservoirs; and
(2) applied research related to technical water resource problems.
The department of natural resources may use the money to which this subsection applies to plan, design, acquire land for, or construct the projects.
(c) The department of natural resources shall use at least thirty-six percent (36%) of the money appropriated under this section to construct, reconstruct, rehabilitate, or repair general conservation facilities or to acquire land.
(d) The division of soil conservation of the Indiana state department of agriculture shall use at least forty-three percent (43%) of the money appropriated under this section for soil conservation.
As added by Acts 1977, P.L.89, SEC.2. Amended by P.L.96-1987, SEC.4; P.L.70-1991, SEC.5; P.L.80-1993, SEC.6; P.L.1-1995, SEC.52; P.L.241-2005, SEC.1; P.L.95-2016, SEC.2; P.L.108-2019, SEC.129.

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