Cigarette Tax

  1. Law
  2. Indiana Code
  3. Taxation
  4. Tobacco Taxes
  5. Cigarette Tax

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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Repealed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Repealed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Repealed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Repealed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

Appropriations to Local Health Maintenance Fund

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

Mental Health Centers Fund; Annual Appropriation to Division; Use of Money by Division

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