Download as PDF
IC 24-3-6
Chapter 6. Contraband Cigarettes
IC 24-3-6-1
"Commission"
Sec. 1. As used in this chapter, "commission" refers to the alcohol
and tobacco commission created by IC 7.1-2-1-1.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-2
"Distributor"
Sec. 2. As used in this chapter, "distributor" means a distributor
(as defined in IC 6-7-1-6) that holds a registration certificate issued
under IC 6-7-1-16.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-3
"Importer"
Sec. 3. As used in this chapter, "importer" means a person that
brings cigarettes into the United States for sale or distribution.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-4
"Licensed"
Sec. 4. As used in this chapter, "licensed" means holding a license
issued under section 9 of this chapter.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-5
"Manufacturer"
Sec. 5. As used in this chapter, "manufacturer" means a person
that manufactures or otherwise produces cigarettes to be sold in the
United States.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-6
"Person"
Sec. 6. As used in this chapter, "person" has the meaning set forth
in IC 6-7-1-4.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-7
"Retailer"
Sec. 7. As used in this chapter, "retailer" means a person that sells
cigarettes to a consumer. The term includes a distributor.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-8
Indiana Code 2016
"Stamp"
Sec. 8. As used in this chapter, "stamp" has the meaning set forth
in IC 6-7-1-9.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-9
Licenses; application, issuance, and renewal; revocation or
suspension
Sec. 9. (a) The commission may issue or renew a license to the
following applicants:
(1) An importer.
(2) A manufacturer.
The commission shall prescribe the form of an application.
(b) An importer or manufacturer that conducts business in Indiana
must apply under this section for a license for the importer's or
manufacturer's principal place of business. An importer or
manufacturer that is issued a license shall display the license at the
importer's or manufacturer's principal place of business.
(c) The commission shall prescribe the form and duration of a
license issued under this section. However, a license may not be
valid for more than three (3) years from the date of issuance.
(d) A license issued under this section is nontransferable.
(e) The commission shall not issue or renew a license under this
section if:
(1) the applicant owes at least five hundred dollars ($500) in
taxes imposed under IC 6-7-1-12;
(2) the commission revoked the applicant's license within two
(2) years before the application;
(3) the applicant commits an offense under IC 6-7-1-21;
(4) the applicant does not comply with IC 24-3-3-12; or
(5) the applicant violates IC 24-3-4.
(f) The commission may revoke or suspend a license issued under
this section if the applicant:
(1) is not eligible to receive or renew a license under subsection
(e); or
(2) violates this chapter.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-10
Stamped and unstamped cigarettes
Sec. 10. (a) A distributor may apply a stamp only to cigarettes that
are received from a licensed importer or licensed manufacturer.
(b) A distributor shall store stamped and unstamped cigarettes
separately.
(c) A distributor may transfer unstamped cigarettes only as
provided in IC 6-7-1-18.
As added by P.L.160-2005, SEC.15.
Indiana Code 2016
IC 24-3-6-11
Selling or obtaining cigarettes
Sec. 11. (a) A manufacturer or an importer may sell cigarettes in
Indiana only to a distributor or a licensed importer.
(b) A manufacturer that sells cigarettes to a licensed importer
under subsection (a) must be a licensed manufacturer.
(c) A distributor may sell cigarettes only to a distributor or a
retailer.
(d) A distributor may obtain cigarettes only from another
distributor, a licensed importer, or a licensed manufacturer.
(e) Except as provided in subsection (f), a retailer may obtain
cigarettes only from a distributor.
(f) A retailer that is a holder of a certificate issued under
IC 7.1-3-18.5 may purchase up to one thousand dollars ($1,000) of
cigarettes per week from another retailer that holds a certificate
issued under IC 7.1-3-18.5.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-12
Reporting information by distributor to attorney general
Sec. 12. (a) This section does not apply to a distributor who:
(1) is a licensed manufacturer; and
(2) complies with section 13 of this chapter.
(b) A distributor shall report the following information for each
place of business belonging to the distributor to the office of the
attorney general not later than the fifteenth day of each month:
(1) The number and brand of cigarettes:
(A) distributed;
(B) shipped into Indiana; or
(C) shipped within Indiana;
during the immediately preceding month.
(2) The name and address of each person to which cigarettes
described in subdivision (1) were distributed or shipped.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-12.3
Distributor reports under section 12 of chapter; when required
Sec. 12.3. Notwithstanding section 12(b)(2) of this chapter, as
added by P.L.160-2005, a distributor is not required to report the
information required in section 12(b)(2) of this chapter, as added by
P.L.160-2005, until the later of the following:
(1) When the attorney general becomes capable of receiving the
information reported in an electronic format.
(2) July 1, 2008.
As added by P.L.220-2011, SEC.386.
IC 24-3-6-13
Documentation of transactions; preservation; review
Indiana Code 2016
Sec. 13. (a) An importer or a manufacturer shall maintain
documentation for each place of business belonging to the importer
or manufacturer for each transaction other than a retail transaction
with a consumer involving the sale, purchase, transfer, consignment,
or receipt of cigarettes. The documentation must include:
(1) the name and address of the parties to the transaction; and
(2) the quantity by brand style of cigarettes involved in the
transaction.
(b) Subject to subsection (c), an importer or a manufacturer shall
preserve documentation described in subsection (a) at the place of
business at which each transaction occurs.
(c) The commission may allow an importer or a manufacturer
with multiple places of business to preserve documentation described
in subsection (a) at a centralized location. However, the importer or
manufacturer shall provide duplicate documentation at each place of
business upon request by the commission.
(d) An importer or a manufacturer shall maintain documentation
under this section for five (5) years from the date of the transaction.
(e) The commission may:
(1) obtain access to; and
(2) inspect at reasonable times;
the documentation maintained under this section. The commission
may share the documentation with other law enforcement officials.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-14
Inspection by commission or law enforcement officer
Sec. 14. (a) The commission may enter and inspect, without a
warrant during normal business hours or with a warrant during
nonbusiness hours, the facilities and records of an importer or a
manufacturer.
(b) If the commission or a law enforcement officer has knowledge
or reasonable grounds to believe that a vehicle is transporting
cigarettes in violation of this chapter, the commission or the law
enforcement officer may stop and inspect the vehicle for cigarettes
being transported in violation of this chapter.
As added by P.L.160-2005, SEC.15.
IC 24-3-6-15
Civil penalty
Sec. 15. (a) A person who violates this chapter is liable for a civil
penalty equal to the greater of:
(1) five (5) times the value of the cigarettes involved in the
violation; or
(2) one thousand dollars ($1,000).
(b) A civil penalty under this section is in addition to any other
penalty imposed.
As added by P.L.160-2005, SEC.15.
Indiana Code 2016
IC 24-3-6-16
Right of action; notice to attorney general
Sec. 16. (a) Either or both of the following may bring an action to
prevent or restrain violations of this chapter:
(1) The attorney general or the attorney general's designee.
(2) A person that holds a valid permit under 26 U.S.C. 5712.
(b) A person that brings an action under subsection (a) shall
provide notice to the attorney general of the commencement of the
action.
As added by P.L.160-2005, SEC.15.
Indiana Code 2016
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
