Indiana Code
Chapter 2. Tobacco Products Tax
6-7-2-1. "Department"

Sec. 1. As used in this chapter, "department" refers to the department of state revenue and includes its employees and agents.
As added by P.L.96-1987, SEC.7.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 7. Tobacco Taxes

Chapter 2. Tobacco Products Tax

6-7-2-0.1. "Actual Cost"; "Actual Cost List"

6-7-2-0.2. "Alternative Nicotine Product"

6-7-2-0.3. "Cigar"

6-7-2-0.5. "Closed System Cartridge"

6-7-2-0.7. "Consumable Material"

6-7-2-1. "Department"

6-7-2-2. "Distributor"

6-7-2-2.1. "Moist Snuff"

6-7-2-3. "Person"

6-7-2-3.1. "Pipe Tobacco"

6-7-2-3.3. "Remote Seller"

6-7-2-3.5. "Taxable Product"

6-7-2-4. "Retail Dealer"

6-7-2-4-b. "Retail Dealer"

6-7-2-5. "Tobacco Product"

6-7-2-5-b. "Tobacco Product"

6-7-2-5.5. "Vapor Product"

6-7-2-6. "Wholesale Price"

6-7-2-7. Tax on Distribution of Tobacco Products and Alternative Nicotine Products; Rate; Time of Imposition; Findings by General Assembly

6-7-2-7.5. Tax on Distribution of Closed System Cartridges; Rate; Time of Imposition

6-7-2-7.7. Sale of Taxable Products in Indiana by Remote Sellers

6-7-2-8. Distributor's License

6-7-2-8.5. Remote Seller Distributor's License; Application Requirements; Calculation of the Tax; Bond Requirement

6-7-2-9. Change of Location; License Reissuance

6-7-2-9-b. Change of Location; License Reissuance

6-7-2-10. Surrender of License; Refund

6-7-2-11. Revocation or Suspension of License

6-7-2-11.5. Department May Refuse to Issue or Renew a License; Reasons

6-7-2-12. Electronic Filing of Returns and Remitting of Taxes

6-7-2-12-b. Electronic Filing of Returns and Remitting of Taxes

6-7-2-13. Collection Allowance

6-7-2-13-b. Collection Allowance

6-7-2-14. Credit or Refund of Taxes

6-7-2-14-b. Credit or Refund of Taxes

6-7-2-14.5. Deduction for Certain Receivables

6-7-2-15. Registration of Manufacturer, Importer, Broker, or Shipper Distributing to Distributor

6-7-2-16. Manufacturer, Importer, Broker, or Shipper; Proof of Distributions

6-7-2-17. Deposit of Revenues

6-7-2-18. Distribution Without a License; Offense

6-7-2-19. Manufacturer Noncompliance; Offense

6-7-2-20. Record Keeping Violations

6-7-2-20-b. Record Keeping Violations

6-7-2-21. Distributor Offenses

6-7-2-21-b. Distributor or Remote Seller Offenses

6-7-2-22. Listed Tax

6-7-2-23. Federal Sales; Exemption

6-7-2-24. Civil Penalty for Purchase of Taxable Products From a Distributor That Is Not Licensed