Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 8.1-1-20
Display of tax stamps on individual packages of cigarettes
Official textiac.iga.in.govlast amended
Sec. 20. (a) Approved tax stamps furnished and sold by the department must be physically affixed to individual packages of cigarettes,
cigarette papers, cigarette tubes, and cigarette wrappers.
(b) Tax stamps shall be securely attached to each individual package of cigarettes so as to be clearly visible.
(c) Tax stamps must be placed on each individual package originally sold to consumers as distinguished from the carton or larger containers
of cigarettes.
Amendment history
(Department of State Revenue; Reg. 6-7-1-15(d)(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1802; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
Source: view the official text
Nearby sections (25 sections)
- 8.1-1-8 · "Distributor" defined (Repealed)
- 8.1-1-9 · "Retailer" defined (Repealed)
- 8.1-1-10 · "Consumption", "consumer", "consume" defined (Repealed)
- 8.1-1-11 · "Stamps" defined (Repealed)
- 8.1-1-12 · "Counterfeit stamps" defined (Repealed)
- 8.1-1-13 · "Drop shipment" defined (Repealed)
- 8.1-1-14 · Covered transactions; date of sale or use (Repealed)
- 8.1-1-15 · Common carriers; duty to file on prescribed forms (Repealed)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- 8.1-1-17 · Registration requirements (Repealed)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- 8.1-1-21 · Meter as alternate to stamps (Repealed)
- 8.1-1-22 · Tampering with meter (Repealed)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…
- 8.1-1-29 · Distributor's records
- 8.1-1-30 · Distributor's reports
- 8.1-1-31 · Additional reports for transactions made out of state
- 8.1-1-32 · Counterfeit stamps; penalty (Repealed)