Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 8.1 - CIGARETTE TAX
Rule 45 IAC 8.1-1 - General Provisions
Section 45 IAC 8.1-1-40 - Unused stamps; refund

45 Ind. Admin. Code 8.1-1-40

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Current through December 25, 2024
Section 45 IAC 8.1-1-40 - Unused stamps; refund

Authority: IC 6-8.1-3-3

Affected: IC 6-7-1-27

Sec. 40.

(a) Sales and transfers of Indiana Cigarette Revenue Stamps by one (1) registered cigarette distributor to another registered cigarette distributor are not permitted unless authorization is given in writing by the department.
(b) If a registered distributor terminates its business as a registered distributor in this state, and the registered distributor has unaffixed Indiana Cigarette Revenue Stamps, the stamps may be returned to the department for a refund.
(c) Cigarettes sold by registered distributors to other registered distributors must not be accompanied by loose stamps.

45 IAC 8.1-1-40

Department of State Revenue; Reg. 6-7-1-27020; filed Aug 4, 1982, 3:02 pm: 5 IR 1805
Filed 1/12/2015, 12:14 p.m.: 20150211-IR-045140146FRA