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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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