Ind. Code § 24-3-5.4-5

Current through P.L. 171-2024

Section 24-3-5.4-5 - "Distributor"

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.

IC 24-3-5.4-5

As added by P.L. 252-2003, SEC.16.