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Indiana Code — Title 6 (Taxation)

IC 6-2.5-6-14.2

List of retail merchants selling tobacco products

Official textiga.in.govlast amended

Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list must include the following information:

# (1)

On a county by county basis:

# (A)

the name of each retail merchant that sells tobacco products in the county; and

# (B)

the business address of each location in the county at which a retail merchant sells tobacco products.

# (2)

The name and business address of each retail merchant that has begun to sell tobacco products since the previous report was compiled.

# (3)

The name and business address of each retail merchant that has ceased to sell tobacco products since the previous report was compiled.

(b) The department shall deliver each list prepared under this section to:

(1) the division of mental health and addiction; and

(2) the alcohol and tobacco commission.

(c) A retail merchant that sells tobacco products shall provide the department with the information required for the preparation of the list under this section.

(d) The department shall prescribe a form to be used in collecting information under this section from retail merchants that sell tobacco products. A form prescribed under this subsection may be a modified version of an existing form.
As added by P.L.97-2004, SEC.28.

Amendment history

As added by P.L.97-2004, SEC.28.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-2.5-6-5 · Final return and payment
  2. 6-2.5-6-6 · Repealed
  3. 6-2.5-6-7 · Retail merchant; calculation of tax liability
  4. 6-2.5-6-8 · Tax liability; income exclusion ratio
  5. 6-2.5-6-9 · Uncollectible receivables; deduction
  6. 6-2.5-6-10 · Tax liability; merchant's collection allowance
  7. 6-2.5-6-11 · Heating assistance program; deduction
  8. 6-2.5-6-12 · Security for payment of tax collected
  9. 6-2.5-6-13 · Refund; grounds
  10. 6-2.5-6-13.5 · Refund of overpayment of tax to a marketplace…
  11. 6-2.5-6-14 · Repealed
  12. 6-2.5-6-14.1 · Retail merchant's refund of gross retail or use taxes
  13. 6-2.5-6-14.2 · List of retail merchants selling tobacco products
  14. 6-2.5-6-15 · Repealed
  15. 6-2.5-6-16 · Refund for research and development equipment
  16. 6-2.5-6-17 · Payment of gross retail tax for consignment sales
  17. 6-2.5-7-1 · Definitions
  18. 6-2.5-7-2 · Repealed
  19. 6-2.5-7-2.5 · Repealed
  20. 6-2.5-7-3 · Retail merchant; calculation of tax liability; metered pump
  21. 6-2.5-7-4 · Repealed
  22. 6-2.5-7-5 · Repealed
  23. 6-2.5-7-5.5 · Repealed
  24. 6-2.5-7-6 · Repealed
  25. 6-2.5-7-6.5 · Repealed
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