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Indiana Code — Title 6 (Taxation)

IC 6-7-1-0.4

Use of revenue stamps; conditions

Official textiga.in.govlast amended

Sec. 0.4.

# (a)

Notwithstanding section 14 of this chapter, revenue stamps paid for before
July 1, 2007, and in the possession of a distributor may be used after June 30, 2007, only if the full amount of the tax imposed by section 12 of this chapter, as effective after June 30, 2007, and as amended by P.L.218-2007, is remitted to the department under the procedures prescribed by the department.

# (b)

Notwithstanding section 14 of this chapter, revenue stamps paid for before July 1,
2025, and in the possession of a distributor may be used after June 30, 2025, only if the full amount of the tax imposed by section 12 of this chapter, as amended and effective after June 30, 2025, is remitted to the department under the procedures prescribed by the department.
As added by P.L.220-2011, SEC.161. Amended by P.L.213-2025, SEC.84.

Amendment history

As added by P.L.220-2011, SEC.161. Amended by P.L.213-2025, SEC.84.

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Nearby sections (25 sections)
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  12. 6-7-1-0.3 · Use of revenue stamps paid for before July 1, 2002, after…
  13. 6-7-1-0.4 · Use of revenue stamps; conditions
  14. 6-7-1-1 · Purpose; liability for tax; separation of price and tax
  15. 6-7-1-2 · "Cigarette"
  16. 6-7-1-3 · "Individual package"
  17. 6-7-1-4 · "Person" or "company"
  18. 6-7-1-5 · "Department"
  19. 6-7-1-6 · "Distributor"
  20. 6-7-1-7 · "Retailer"
  21. 6-7-1-8 · "Consumption", "consumer", and "consume"
  22. 6-7-1-9 · "Stamps"
  23. 6-7-1-10 · "Counterfeit stamp"
  24. 6-7-1-11 · "Drop shipment"
  25. 6-7-1-12 · Rate of taxation
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