Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 8.1-1-27
Responsibilities of distributor and retailer to affix stamps
Official textiac.iga.in.govlast amended
Sec. 27. (a) Registered distributors must affix the proper stamp or stamps to each individual package of cigarettes, cigarette papers, cigarette
wrappers, and cigarette tubes upon receipt of such cigarettes, except for those cigarettes exempted from the stamping requirement by IC 6-7-
1.
(b) Retailers who receive unstamped cigarettes have the duty to make certain that stamps are affixed immediately on each individual
package.
Amendment history
(Department of State Revenue; Reg. 6-7-1-18(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1803; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
Source: view the official text
Nearby sections (25 sections)
- 8.1-1-15 · Common carriers; duty to file on prescribed forms (Repealed)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- 8.1-1-17 · Registration requirements (Repealed)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- 8.1-1-21 · Meter as alternate to stamps (Repealed)
- 8.1-1-22 · Tampering with meter (Repealed)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- 8.1-1-32 · Counterfeit stamps; penalty (Repealed)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- 8.1-1-34 · Record keeping violations; penalty (Repealed)
- 8.1-1-35 · Other violations; penalty (Repealed)
- 8.1-1-36 · Seizure of property; resale by department; redemption…
- 8.1-1-37 · Selling unstamped cigarettes; penalty (Repealed)
- 8.1-1-38 · Search warrants for untaxed cigarettes (Repealed)
- 8.1-1-39 · Mutilated stamps; replacement (Repealed)