Chapter 1 - CIGARETTE TAX

Section 6-7-1-0.3 - Use of revenue stamps paid for before July 1, 2002, after June 30, 2002; conditions
Section 6-7-1-0.4 - Use of revenue stamps paid for before July 1, 2007, after June 30, 2007; conditions
Section 6-7-1-1 - Purpose; liability for tax; separation of price and tax
Section 6-7-1-2 - "Cigarette"
Section 6-7-1-3 - "Individual package"
Section 6-7-1-4 - "Person" or "company"
Section 6-7-1-5 - "Department"
Section 6-7-1-6 - "Distributor"
Section 6-7-1-7 - "Retailer"
Section 6-7-1-8 - "Consumption", "consumer", and "consume"
Section 6-7-1-9 - "Stamps"
Section 6-7-1-10 - "Counterfeit stamp"
Section 6-7-1-11 - "Drop shipment"
Section 6-7-1-12 - Rate of taxation
Section 6-7-1-13 - Effective date
Section 6-7-1-13.5 - Carriers; liability for unpaid taxes
Section 6-7-1-14 - Stamps; evidence of tax paid
Section 6-7-1-15 - Department as official agent of state to administer and enforce chapter; salaries and expenses; powers
Section 6-7-1-15.1 - Metered tax stamping machines; recharging
Section 6-7-1-16 - Distributor's registration certificate; application fee; bond; refunds
Section 6-7-1-17 - Distributors as agents of state for collection of tax; purchase of revenue stamps; execution of bond
Section 6-7-1-17.5 - Credit against the cost of certain stamps
Section 6-7-1-18 - Affixing stamps; invoices
Section 6-7-1-19 - Distributors' records and reports
Section 6-7-1-19.5 - Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions
Section 6-7-1-20 - [Repealed]
Section 6-7-1-21 - Selling packages with counterfeit stamps; affixing used stamps; offenses
Section 6-7-1-22 - Record keeping violations; offense
Section 6-7-1-23 - Other violations; offense
Section 6-7-1-24 - Sale or possession of cigarettes without payment of tax or stamps affixed; seizure; forfeiture; redemption penalty; offenses; exceptions
Section 6-7-1-25 - Search warrants for untaxed cigarettes
Section 6-7-1-26 - [Repealed]
Section 6-7-1-27 - Mutilated stamps; replacement; unused stamps; refund
Section 6-7-1-28 - [Repealed]
Section 6-7-1-28.1 - Taxes, registration fees, fines, and penalties collected; disposition
Section 6-7-1-29 - [Repealed]
Section 6-7-1-29.1 - Cigarette tax fund; annual appropriations to department of natural resources and state construction fund
Section 6-7-1-29.3 - Cigarette tax fund; deposit to clean water fund
Section 6-7-1-30 - [Repealed]
Section 6-7-1-30.1 - Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition
Section 6-7-1-30.2 - Appropriations for local health funds
Section 6-7-1-30.5 - [Repealed]
Section 6-7-1-31 - [Repealed]
Section 6-7-1-31.1 - Cities and towns; cumulative capital improvement fund; use
Section 6-7-1-32 - [Repealed]
Section 6-7-1-32.1 - [Repealed]
Section 6-7-1-33 - [Repealed]
Section 6-7-1-34 - [Repealed]
Section 6-7-1-35 - Tax evasion; unlawful advertising
Section 6-7-1-36 - Evasion of tax; offense
Section 6-7-1-37 - Electronic filing of reports and remitting of taxes
Section 6-7-1-38 - Civil penalties