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2022 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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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
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