Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 8.1-1-31
Additional reports for transactions made out of state
Official textiac.iga.in.govlast amended
Sec. 31. Indiana distributors claiming exemption from the tax on cigarettes on the ground that shipment or deliveries were made out of
state shall file a report on forms prescribed by the department and shall contain such other information as the department may reasonably require.
(Department of State Revenue; Reg. 6-7-1-19(030); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1804; filed Jan 12, 2015, 12:14 p.m.:
20150211-IR-045140146FRA)
Amendment history
(Department of State Revenue; Reg. 6-7-1-19(030); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1804; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 8.1-1-21 · Meter as alternate to stamps (Repealed)
- 8.1-1-22 · Tampering with meter (Repealed)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- 8.1-1-32 · Counterfeit stamps; penalty (Repealed)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- 8.1-1-34 · Record keeping violations; penalty (Repealed)
- 8.1-1-35 · Other violations; penalty (Repealed)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- 8.1-1-37 · Selling unstamped cigarettes; penalty (Repealed)
- 8.1-1-38 · Search warrants for untaxed cigarettes (Repealed)
- 8.1-1-39 · Mutilated stamps; replacement (Repealed)
- 8.1-1-40 · Unused stamps; refund
- 8.1-1-41 · Procuring or inducing tax evasion; unlawful advertising…
- 8.1-1-42 · Falsified reports; penalty (Repealed)
- 9-1-1 · Definitions