24-3-5.4-5. "Distributor"

IN Code § 24-3-5.4-5 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 5. 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.