Indiana Code
Chapter 1. Cigarette Tax
6-7-1-30.2. Appropriations for Local Health Funds

Sec. 30.2. (a) There is annually appropriated to the state department of health one hundred ninety thousand dollars ($190,000) from the state general fund for the purpose of providing supplementary funding for the WIC (Women, Infants, and Children) program (42 U.S.C. 1786) in Indiana. The appropriation shall be administered by the nutrition division of the state department of health and shall be allocated to fund local WIC programs.
(b) There is annually appropriated to the state department of health one hundred ninety thousand dollars ($190,000) from the state general fund for the purpose of providing supplementary funding for maternal and child health services. The appropriation shall be administered by the maternal and child health division of the state department of health. The funds appropriated under this subsection must be used to:
(1) supplement federal Maternal and Child Health Services Block Grant funds provided under 42 U.S.C. 701 et seq. for the purpose of establishing and maintaining programs of pregnancy care in underserved areas of Indiana; and
(2) provide funding for the hospital and medical expenses connected with the delivery of children whose parents are eligible for services that may be reimbursed with funds provided under the federal Maternal and Child Health Services Block Grant Program (42 U.S.C. 701 et seq.).
(c) There is annually transferred to the school age child care project fund established under IC 12-17-12-7 from the state general fund five hundred fifty thousand dollars ($550,000) for carrying out the purposes of the school age child care project.
As added by P.L.96-1987, SEC.6. Amended by P.L.71-1988, SEC.1; P.L.20-1992, SEC.3; P.L.21-1992, SEC.2; P.L.1-1993, SEC.42; P.L.82-1993, 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