Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 8.1-1-40
Unused stamps; refund
Sec. 40. (a) Sales and transfers of Indiana Cigarette Revenue Stamps by one (1) registered cigarette distributor to another registered
cigarette distributor are not permitted unless authorization is given in writing by the department.
(b) If a registered distributor terminates its business as a registered distributor in this state, and the registered distributor has unaffixed
Indiana Cigarette Revenue Stamps, the stamps may be returned to the department for a refund.
(c) Cigarettes sold by registered distributors to other registered distributors must not be accompanied by loose stamps.
Amendment history
(Department of State Revenue; Reg. 6-7-1-27(020); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1805; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 8.1-1-32 · Counterfeit stamps; penalty (Repealed)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- 8.1-1-34 · Record keeping violations; penalty (Repealed)
- 8.1-1-35 · Other violations; penalty (Repealed)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- 8.1-1-37 · Selling unstamped cigarettes; penalty (Repealed)
- 8.1-1-38 · Search warrants for untaxed cigarettes (Repealed)
- 8.1-1-39 · Mutilated stamps; replacement (Repealed)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- 8.1-1-42 · Falsified reports; penalty (Repealed)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
- 9-1-2 · Records of bona fide orders for employment
- 9-1-3 · Advertisements
- 9-1-4 · Form of contracts; collection of fees; refunds
- 9-1-5 · License revocation hearing
- 10-1-1 · "Administrator" defined
- 10-1-2 · "Fuel oil distributor" defined (Repealed)
- 10-1-3 · "Sale" defined
- 10-1-4 · "Licensed special fuel dealer" defined (Repealed)
- 10-1-5 · "Licensed special fuel user" defined (Repealed)