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

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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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