Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 8.1-1-2
Distribution of sample packages; collection of tax by manufacturer
Official textiac.iga.in.govlast amended
Sec. 2. Sample packages of cigarettes may not be distributed in this state without Indiana cigarette tax stamps of the proper denomination
affixed to the package.
(Department of State Revenue; Reg. 6-7-1-1(020); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1800; filed Jan
12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
Amendment history
(Department of State Revenue; Reg. 6-7-1-1(020); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1800; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
Source: view the official text
Nearby sections (25 sections)
- 7-3-3 · Monthly report breakdown (Repealed)
- 7-3-4 · Production and sales reports to substantiate claim (Repealed)
- 7-3-5 · Wholesaler refund requirements (Repealed)
- 7-3-5.5 · Deduction and refund requirements
- 7-3-6 · Proof required to receive deduction or refund for exempt…
- 7-4-1 · Persons responsible for tax payment
- 7-4-2 · Samples
- 7-5-1 · Monthly reports
- 7-5-2 · Primary source reporting
- 7-6-1 · Exemptions from alcoholic beverage excise tax
- 8 · ARTICLE 8. CIGARETTES (REPEALED)
- 8.1-1-1 · Covered transactions; intent of act
- 8.1-1-2 · Distribution of sample packages; collection of tax by…
- 8.1-1-3 · Exemption; sales to United States government
- 8.1-1-4 · "Cigarette" defined (Repealed)
- 8.1-1-5 · "Individual package" defined (Repealed)
- 8.1-1-6 · "Person" or "company" defined (Repealed)
- 8.1-1-7 · "Department" defined (Repealed)
- 8.1-1-8 · "Distributor" defined (Repealed)
- 8.1-1-9 · "Retailer" defined (Repealed)
- 8.1-1-10 · "Consumption", "consumer", "consume" defined (Repealed)
- 8.1-1-11 · "Stamps" defined (Repealed)
- 8.1-1-12 · "Counterfeit stamps" defined (Repealed)
- 8.1-1-13 · "Drop shipment" defined (Repealed)
- 8.1-1-14 · Covered transactions; date of sale or use (Repealed)