Sec. 9. Unless the context requires otherwise, "stamps" shall mean the stamps printed, manufactured, or made by authority of the department, as provided in this chapter, and issued, sold, or circulated by it and by the use of which the tax levied under this chapter is paid, or any impression, indicium, or character imprinted upon individual packages of cigarettes by a metered stamping machine or other device such as may be authorized by the department for use by the holder of a certificate under the provisions of this chapter and by the use of which the tax levied under this chapter shall be paid.
Formerly: Acts 1947, c.222, s.9. As amended by P.L.2-1988, SEC.23; P.L.191-2016, SEC.3.
Structure Indiana Code
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
6-7-1-4. "Person" or "Company"
6-7-1-8. "Consumption", "Consumer", and "Consume"
6-7-1-13.5. Carriers; Liability for Unpaid Taxes
6-7-1-14. Stamps; Evidence of Tax Paid
6-7-1-15.1. Metered Tax Stamping Machines; Recharging
6-7-1-16. Distributor's Registration Certificate; Application Fee; Bond; Refunds
6-7-1-17.5. Credit Against the Cost of Certain Stamps
6-7-1-18. Affixing Stamps; Invoices
6-7-1-19. Distributors' Records and Reports
6-7-1-21. Selling Packages With Counterfeit Stamps; Affixing Used Stamps; Offenses
6-7-1-22. Record Keeping Violations; Offense
6-7-1-23. Other Violations; Offense
6-7-1-25. Search Warrants for Untaxed Cigarettes
6-7-1-27. Mutilated Stamps; Replacement; Unused Stamps; Refund
6-7-1-28.1. Taxes, Registration Fees, Fines, and Penalties Collected; Disposition
6-7-1-29.3. Cigarette Tax Fund; Deposit to Clean Water Fund
6-7-1-30.2. Appropriations for Local Health Funds
6-7-1-30.5. Appropriations to Local Health Maintenance Fund
6-7-1-31.1. Cities and Towns; Cumulative Capital Improvement Fund; Use
6-7-1-32.1. Mental Health Centers Fund; Annual Appropriation to Division; Use of Money by Division
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