Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 8.1-1-16
Stamp; evidence of tax payment
Official textiac.iga.in.govlast amended
Sec. 16. (a) Payment of the tax imposed by IC 6-7-1 shall be evidenced by a stamp affixed to or on individual cigarette
packages.
(b) Payment of the tax on books, and sets of cigarette papers, wrappers, or tubes, made or prepared for the purpose of making cigarettes,
shall be evidenced by the proper denomination of stamps affixed to the package containing such books, sets, wrappers, or tubes.
Amendment history
(Department of State Revenue; Reg. 6-7-1-14(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1801; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
Source: view the official text
Nearby sections (25 sections)
- 8.1-1-4 · "Cigarette" defined (Repealed)
- 8.1-1-5 · "Individual package" defined (Repealed)
- 8.1-1-6 · "Person" or "company" defined (Repealed)
- 8.1-1-7 · "Department" defined (Repealed)
- 8.1-1-8 · "Distributor" defined (Repealed)
- 8.1-1-9 · "Retailer" defined (Repealed)
- 8.1-1-10 · "Consumption", "consumer", "consume" defined (Repealed)
- 8.1-1-11 · "Stamps" defined (Repealed)
- 8.1-1-12 · "Counterfeit stamps" defined (Repealed)
- 8.1-1-13 · "Drop shipment" defined (Repealed)
- 8.1-1-14 · Covered transactions; date of sale or use (Repealed)
- 8.1-1-15 · Common carriers; duty to file on prescribed forms (Repealed)
- 8.1-1-16 · Stamp; evidence of tax payment
- 8.1-1-17 · Registration requirements (Repealed)
- 8.1-1-18 · Distributor's registration certificate; revocation or…
- 8.1-1-19 · Conduct of hearings; investigations
- 8.1-1-20 · Display of tax stamps on individual packages of cigarettes
- 8.1-1-21 · Meter as alternate to stamps (Repealed)
- 8.1-1-22 · Tampering with meter (Repealed)
- 8.1-1-23 · Requirement to display stamps in vending machines
- 8.1-1-24 · Authorization of financial institutions to recharge meters…
- 8.1-1-25 · Bonding of registrant
- 8.1-1-26 · Purchase of tax stamps
- 8.1-1-27 · Responsibilities of distributor and retailer to affix stamps
- 8.1-1-28 · Exception to stamping requirements for items in interstate…