Ind. Code § 24-3-5.4-5 – "Distributor" | Midpage

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Indiana Code

§ 5

Ind. Code § 24-3-5.4-5

"Distributor"

As added by P.L.252-2003, SEC.16.

As used in this chapter, "distributor" means a person that:

(1) purchases cigarettes on which the tax under IC 6-7-1 is not paid; and
(2) stores, sells, or otherwise disposes of the cigarettes.

As added by P.L.252-2003, SEC.16.