Indiana Code
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 - Sec. 0.3. Notwithstanding section 14 of this chapter, revenue stamps...

6-7-1-0.4. Use of Revenue Stamps Paid for Before July 1, 2007, After June 30, 2007; Conditions - Sec. 0.4. Notwithstanding section 14 of this chapter, revenue stamps...

6-7-1-1. Purpose; Liability for Tax; Separation of Price and Tax - Sec. 1. It is the intent and purpose of this...

6-7-1-2. "Cigarette" - Sec. 2. Unless the context requires otherwise, "cigarette" shall mean...

6-7-1-3. "Individual Package" - Sec. 3. Unless the context requires otherwise, "individual package" shall...

6-7-1-4. "Person" or "Company" - Sec. 4. Unless the context hereof requires otherwise, the term...

6-7-1-5. "Department" - Sec. 5. Unless the context hereof requires otherwise, "department" shall...

6-7-1-6. "Distributor" - Sec. 6. Unless the context requires otherwise, "distributor" shall mean...

6-7-1-7. "Retailer" - Sec. 7. Unless the context hereof requires otherwise, "retailer" shall...

6-7-1-8. "Consumption", "Consumer", and "Consume" - Sec. 8. Unless the context hereof requires otherwise, "consumption" shall...

6-7-1-9. "Stamps" - Sec. 9. Unless the context requires otherwise, "stamps" shall mean...

6-7-1-10. "Counterfeit Stamp" - Sec. 10. Unless the context requires otherwise, "counterfeit stamp" shall...

6-7-1-11. "Drop Shipment" - Sec. 11. Unless the context hereof requires otherwise, "drop shipment"...

6-7-1-12. Rate of Taxation - Sec. 12. The following taxes are imposed, and shall be...

6-7-1-13. Effective Date - Sec. 13. There is levied, assessed, and imposed, and shall...

6-7-1-13.5. Carriers; Liability for Unpaid Taxes - Sec. 13.5. A common carrier is liable for any unpaid...

6-7-1-14. Stamps; Evidence of Tax Paid - Sec. 14. All taxes levied, assessed, and imposed by this...

6-7-1-15. Department as Official Agent of State to Administer and Enforce Chapter; Salaries and Expenses; Powers - Sec. 15. (a) The department is the official agent of...

6-7-1-15.1. Metered Tax Stamping Machines; Recharging - Sec. 15.1. If at least one (1) financial institution in...

6-7-1-16. Distributor's Registration Certificate; Application Fee; Bond; Refunds - Sec. 16. (a) Each distributor shall obtain from the department...

6-7-1-17. Distributors as Agents of State for Collection of Tax; Purchase of Revenue Stamps; Execution of Bond - Sec. 17. (a) Distributors who hold certificates and retailers shall...

6-7-1-17.5. Credit Against the Cost of Certain Stamps - Sec. 17.5. (a) Except as otherwise provided in this section,...

6-7-1-18. Affixing Stamps; Invoices - Sec. 18. Every distributor, upon the receipt of cigarettes taxed...

6-7-1-19. Distributors' Records and Reports - Sec. 19. (a) Every distributor of cigarettes shall keep and...

6-7-1-19.5. Transporting Cigarettes Without Stamps Affixed; Invoice or Delivery Ticket Requirement; Exceptions - Sec. 19.5. A person who transports cigarettes which do not...

6-7-1-20. Repealed - Formerly: Acts 1947, c.222, s.19. Repealed by Acts 1978, P.L.2,...

6-7-1-21. Selling Packages With Counterfeit Stamps; Affixing Used Stamps; Offenses - Sec. 21. A distributor or other person who knowingly sells...

6-7-1-22. Record Keeping Violations; Offense - Sec. 22. A person required by this chapter to keep...

6-7-1-23. Other Violations; Offense - Sec. 23. A person who recklessly violates any provision of...

6-7-1-24. Sale or Possession of Cigarettes Without Payment of Tax or Stamps Affixed; Seizure; Forfeiture; Redemption Penalty; Offenses; Exceptions - Sec. 24. (a) Whenever the department discovers any cigarettes which...

6-7-1-25. Search Warrants for Untaxed Cigarettes - Sec. 25. When the department has reason to believe that...

6-7-1-26. Repealed - Formerly: Acts 1947, c.222, s.25. Repealed by Acts 1980, P.L.61,...

6-7-1-27. Mutilated Stamps; Replacement; Unused Stamps; Refund - Sec. 27. Where stamps or individual packages to which stamps...

6-7-1-28. Repealed - Formerly: Acts 1947, c.222, s.27; Acts 1949, c.203, s.1; Acts...

6-7-1-28.1. Taxes, Registration Fees, Fines, and Penalties Collected; Disposition - Sec. 28.1. The taxes, registration fees, fines, or penalties collected...

6-7-1-29. Repealed - Formerly: Acts 1947, c.222, s.27a; Acts 1963(ss), c.37, s.6. Repealed...

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...

6-7-1-29.3. Cigarette Tax Fund; Deposit to Clean Water Fund - Sec. 29.3. One-sixth (1/6) of the money in the cigarette...

6-7-1-30. Repealed - Formerly: Acts 1947, c.222, s.27b; Acts 1963(ss), c.37, s.7; Acts...

6-7-1-30.1. Cigarette Tax Fund; Annual Appropriation to Local Governmental Entities; Allocation; Disposition - Sec. 30.1. (a) Two-thirds (2/3) of the money in the...

6-7-1-30.2. Appropriations for Local Health Funds - Sec. 30.2. (a) There is annually appropriated to the state...

6-7-1-30.5. Appropriations to Local Health Maintenance Fund - Sec. 30.5. (a) There is annually appropriated to the local...

6-7-1-31. Repealed - Formerly: Acts 1947, c.222, s.27c; Acts 1965, c.225, s.4; Acts...

6-7-1-31.1. Cities and Towns; Cumulative Capital Improvement Fund; Use - Sec. 31.1. (a) The fiscal body of each city and...

6-7-1-32. Repealed - Formerly: Acts 1947, c.222, s.27d; Acts 1965, c.225, s.5; Acts...

6-7-1-32.1. Mental Health Centers Fund; Annual Appropriation to Division; Use of Money by Division - Sec. 32.1. (a) The money in the mental health centers...

6-7-1-33. Repealed - Formerly: Acts 1947, c.222, s.27e; Acts 1965, c.225, s.6. Repealed...

6-7-1-34. Repealed - Formerly: Acts 1947, c.222, s.27f; Acts 1965, c.225, s.8; Acts...

6-7-1-35. Tax Evasion; Unlawful Advertising - Sec. 35. It shall be unlawful to procure or induce...

6-7-1-36. Evasion of Tax; Offense - Sec. 36. It is a Class C misdemeanor for a...

6-7-1-37. Electronic Filing of Reports and Remitting of Taxes - Sec. 37. (a) All reports required to be filed under...

6-7-1-38. Civil Penalties - Sec. 38. A retailer who purchases cigarettes from a distributor...

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Indiana Code Article 7. Tobacco Taxes Chapter 1. Cigarette Tax

Indiana Code
Article 7. Tobacco Taxes
Chapter 1. Cigarette Tax