Rule 45 IAC 8.1-1 - General Provisions
- Section 45 IAC 8.1-1-1 - Covered transactions; intent of act
- Section 45 IAC 8.1-1-2 - Distribution of sample packages; collection of tax by manufacturer
- Section 45 IAC 8.1-1-3 - Exemption; sales to United States government
- Section 45 IAC 8.1-1-4 - "Cigarette" defined (Repealed)
- Section 45 IAC 8.1-1-5 - "Individual package" defined (Repealed)
- Section 45 IAC 8.1-1-6 - "Person" or "company" defined (Repealed)
- Section 45 IAC 8.1-1-7 - "Department" defined (Repealed)
- Section 45 IAC 8.1-1-8 - "Distributor" defined (Repealed)
- Section 45 IAC 8.1-1-9 - "Retailer" defined (Repealed)
- Section 45 IAC 8.1-1-10 - "Consumption", "consumer", "consume" defined (Repealed)
- Section 45 IAC 8.1-1-11 - "Stamps" defined (Repealed)
- Section 45 IAC 8.1-1-12 - "Counterfeit stamps" defined (Repealed)
- Section 45 IAC 8.1-1-13 - "Drop shipment" defined (Repealed)
- Section 45 IAC 8.1-1-14 - Covered transactions; date of sale or use (Repealed)
- Section 45 IAC 8.1-1-15 - Common carriers; duty to file on prescribed forms (Repealed)
- Section 45 IAC 8.1-1-16 - Stamp; evidence of tax payment
- Section 45 IAC 8.1-1-17 - Registration requirements (Repealed)
- Section 45 IAC 8.1-1-18 - Distributor's registration certificate; revocation or suspension
- Section 45 IAC 8.1-1-19 - Conduct of hearings; investigations
- Section 45 IAC 8.1-1-20 - Display of tax stamps on individual packages of cigarettes
- Section 45 IAC 8.1-1-21 - Meter as alternate to stamps (Repealed)
- Section 45 IAC 8.1-1-22 - Tampering with meter (Repealed)
- Section 45 IAC 8.1-1-23 - Requirement to display stamps in vending machines
- Section 45 IAC 8.1-1-24 - Authorization of financial institutions to recharge meters (Repealed)
- Section 45 IAC 8.1-1-25 - Bonding of registrant
- Section 45 IAC 8.1-1-26 - Purchase of tax stamps
- Section 45 IAC 8.1-1-27 - Responsibilities of distributor and retailer to affix stamps
- Section 45 IAC 8.1-1-28 - Exception to stamping requirements for items in interstate commerce
- Section 45 IAC 8.1-1-29 - Distributor's records
- Section 45 IAC 8.1-1-30 - Distributor's reports
- Section 45 IAC 8.1-1-31 - Additional reports for transactions made out of state
- Section 45 IAC 8.1-1-32 - Counterfeit stamps; penalty (Repealed)
- Section 45 IAC 8.1-1-33 - Affixing counterfeit or previously used stamps; penalty (Repealed)
- Section 45 IAC 8.1-1-34 - Record keeping violations; penalty (Repealed)
- Section 45 IAC 8.1-1-35 - Other violations; penalty (Repealed)
- Section 45 IAC 8.1-1-36 - Seizure of property; resale by department; redemption (Repealed)
- Section 45 IAC 8.1-1-37 - Selling unstamped cigarettes; penalty (Repealed)
- Section 45 IAC 8.1-1-38 - Search warrants for untaxed cigarettes (Repealed)
- Section 45 IAC 8.1-1-39 - Mutilated stamps; replacement (Repealed)
- Section 45 IAC 8.1-1-40 - Unused stamps; refund
- Section 45 IAC 8.1-1-41 - Procuring or inducing tax evasion; unlawful advertising (Repealed)
- Section 45 IAC 8.1-1-42 - Falsified reports; penalty (Repealed)