1. (a) A distributor of cigarettes shall keep and preserve for three (3) years complete and accurate books, records, and invoices, showing the purchase and sale of all cigarettes held, purchased, sold, disposed of, manufactured, brought in, or caused to be brought in from outside Indiana, as well as the purchase of stamps.
2. (b) A distributor's books, records, invoices, and stocks of cigarettes and unused stamps on hand shall be open to inspection by the department at all reasonable times, and shall be kept at the location of the registered certificate unless approval is given by the department in writing to have such records kept at another location.
3. (c) Every Indiana registered distributor shall, on or before the fifteenth day of each calendar month following the transaction, file a return with the department.
4. (d) Before the fifteenth day of each month, each distributor shall file with the department a report of all drop shipment sales made by them to other distributors within this state during the preceding month, including the name and address of the distributor, the kind and quantity of the sales, and their dates of delivery.
5. (e) Before the tenth day of each month, each distributor engaged in interstate business shall file with the department a report of all interstate sales made during the preceding month, including the name and address of the person to whom sold, the kind and quantity of the sales, and their dates of delivery.
6. (f) The reports required under this section shall be made upon forms furnished and prescribed by the department and shall contain such other information as the department may reasonably require.
7. (g) All drop shipments made by manufacturers of cigarettes within the state of Indiana must be shipped and billed through a regularly licensed distributor licensed by the state of Indiana (as defined in section 6 of this chapter).

As amended by P.L.2-1988, SEC.30; P.L.128-2026, SEC.50.