Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 8.1-1-23
Requirement to display stamps in vending machines
Official textiac.iga.in.govlast amended
Sec. 23. (a) Owners and operators of cigarette vending machines shall load all packages of cigarettes so that if any packages are visible
while in the machine, the stamps affixed thereto are clearly visible.
(b) Vending machines shall have the name and address of the owner and of the operator, if they are not the same, conspicuously displayed
on the front of the machine.
Amendment history
(Department of State Revenue; Reg. 6-7-1-15(d)(040); 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)
- 8.1-1-11 · "Stamps" defined (Repealed)
- 8.1-1-12 · "Counterfeit stamps" defined (Repealed)
- 8.1-1-13 · "Drop shipment" defined (Repealed)
- 8.1-1-14 · Covered transactions; date of sale or use (Repealed)
- 8.1-1-15 · Common carriers; duty to file on prescribed forms (Repealed)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- 8.1-1-17 · Registration requirements (Repealed)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- 8.1-1-21 · Meter as alternate to stamps (Repealed)
- 8.1-1-22 · Tampering with meter (Repealed)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- 8.1-1-32 · Counterfeit stamps; penalty (Repealed)
- 8.1-1-33 · Affixing counterfeit or previously used stamps; penalty…
- 8.1-1-34 · Record keeping violations; penalty (Repealed)
- 8.1-1-35 · Other violations; penalty (Repealed)