IC 6-7-1 – Cigarette Tax | Midpage

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Indiana Code

Chapter 1

IC 6-7-1

Cigarette Tax

0.3Repealed 0.4Repealed 1Purpose; liability for tax 2"Cigarette"3"Individual package"4"Person" or "company"5"Department"6"Distributor"7"Retailer"7.5"Consumer"8"Consumption", "consume"9"Stamps"10"Counterfeit stamp"11"Drop shipment"12Rate of taxation 13Repealed 13.5Carriers; liability for unpaid taxes 14Levy, assessment, and imposition of tax on cigarettes; payment of tax evidenced by stamps; separation of price and tax 15Department as official agent of state to administer and enforce chapter; salaries and expenses; powers 15.1Metered tax stamping machines; recharging 16Distributor's registration certificate; application fee; bond; refunds 16.5Circumstances under which the department may institute a suit upon a distributor's bond or letter of credit; supplemental to other remedies 17Distributors as agents of state for collection of tax; purchase of revenue stamps; execution of bond 17.2Revocation or suspension of distributor's registration certificate; hearings 17.5Credit against the cost of certain stamps 18Invoices 18.5Cigarette tax inapplicable to certain sales or other dispositions; exception; burden of proof 19Distributors' records and reports 19.5Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions 20Repealed 21Selling packages with counterfeit stamps; affixing used stamps; offenses 22Record keeping violations; offense 23Other violations; offense 24Sale or possession of cigarettes without payment of tax or stamps affixed; seizure; forfeiture; redemption penalty; offenses; exceptions 25Search warrants for untaxed cigarettes 26Repealed 27Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps 28Repealed 28.1Taxes, registration fees, fines, and penalties collected; disposition 29Repealed 29.1Cigarette tax fund; annual appropriations to department of natural resources and state construction fund 29.3Cigarette tax fund; deposit to clean water fund 30Repealed 30.1Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition 30.2Appropriations for local health funds 30.5Repealed 31Repealed 31.1Cities and towns; cumulative capital improvement fund; use 32Repealed 32.1Repealed 33Repealed 34Repealed 35Tax evasion; unlawful advertising 36Evasion of tax; offense 37Electronic filing of reports and remitting of taxes 38Civil penalties