Chapter 2 - TOBACCO PRODUCTS TAX
- Section 6-7-2-0.5 - "Closed system cartridge"
- Section 6-7-2-0.3 - "Cigar"
- Section 6-7-2-0.2 - "Alternative nicotine product"
- Section 6-7-2-0.1 - "Actual cost"; "actual cost list"
- Section 6-7-2-0.7 - "Consumable material"
- Section 6-7-2-1 - "Department"
- Section 6-7-2-2 - "Distributor"
- Section 6-7-2-2.1 - "Moist snuff"
- Section 6-7-2-3 - "Person"
- Section 6-7-2-3.1 - "Pipe tobacco"
- Section 6-7-2-3.3 - "Remote seller"
- Section 6-7-2-3.5 - "Taxable product"
- Section 6-7-2-4 - "Retail dealer"
- Section 6-7-2-5 - "Tobacco product"
- Section 6-7-2-5.5 - "Vapor product"
- Section 6-7-2-6 - "Wholesale price"
- Section 6-7-2-7 - Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly
- Section 6-7-2-7.5 - Tax on distribution of closed system cartridges; rate; time of imposition
- Section 6-7-2-7.7 - Sale of taxable products in Indiana by remote sellers
- Section 6-7-2-8 - Distributor's license
- Section 6-7-2-8.5 - Remote seller distributor's license; application requirements; calculation of the tax; bond requirement
- Section 6-7-2-9 - Change of location; license reissuance
- Section 6-7-2-10 - Surrender of license; refund
- Section 6-7-2-11 - Revocation or suspension of license
- Section 6-7-2-11.5 - Department may refuse to issue or renew a license; reasons
- Section 6-7-2-12 - Electronic filing of returns and remitting of taxes
- Section 6-7-2-13 - Collection allowance
- Section 6-7-2-14 - Credit or refund of taxes
- Section 6-7-2-14.5 - Deduction for certain receivables
- Section 6-7-2-15 - Registration of manufacturer, importer, broker, or shipper distributing to distributor
- Section 6-7-2-16 - Manufacturer, importer, broker, or shipper; proof of distributions
- Section 6-7-2-17 - Deposit of revenues
- Section 6-7-2-18 - Distribution without a license; offense
- Section 6-7-2-19 - Manufacturer noncompliance; offense
- Section 6-7-2-20 - Record keeping violations
- Section 6-7-2-21 - Distributor or remote seller offenses
- Section 6-7-2-22 - Listed tax
- Section 6-7-2-23 - Federal sales; exemption
- Section 6-7-2-24 - Civil penalty for purchase of taxable products from a distributor that is not licensed