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

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Population: has the meaning set forth in Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
  • Trustee: A person or institution holding and administering property in trust.
  • Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5