Indiana Code — Title 6 (Taxation)
IC 6-7-1-11
"Drop shipment"
Official textiga.in.govlast amended
Sec. 11. Unless the context hereof requires otherwise, "drop shipment" shall mean any shipment billed to one other than the person receiving such shipment.
Formerly: Acts 1947, c.222, s.10 1/2.
Amendment history
Formerly: Acts 1947, c.222, s.10 1/2.
Source: view the official text
Nearby sections (25 sections)
- 6-7-1-0.3 · Use of revenue stamps paid for before July 1, 2002, after…
- 6-7-1-0.4 · Use of revenue stamps; conditions
- 6-7-1-1 · Purpose; liability for tax; separation of price and tax
- 6-7-1-2 · "Cigarette"
- 6-7-1-3 · "Individual package"
- 6-7-1-4 · "Person" or "company"
- 6-7-1-5 · "Department"
- 6-7-1-6 · "Distributor"
- 6-7-1-7 · "Retailer"
- 6-7-1-8 · "Consumption", "consumer", and "consume"
- 6-7-1-9 · "Stamps"
- 6-7-1-10 · "Counterfeit stamp"
- 6-7-1-11 · "Drop shipment"
- 6-7-1-12 · Rate of taxation
- 6-7-1-13 · Effective date
- 6-7-1-13.5 · Carriers; liability for unpaid taxes
- 6-7-1-14 · Stamps; evidence of tax paid
- 6-7-1-15 · Department as official agent of state to administer and…
- 6-7-1-15.1 · Metered tax stamping machines; recharging
- 6-7-1-16 · Distributor's registration certificate; application fee;…
- 6-7-1-17 · Distributors as agents of state for collection of tax;…
- 6-7-1-17.5 · Credit against the cost of certain stamps
- 6-7-1-18 · Affixing stamps; invoices
- 6-7-1-19 · Distributors' records and reports
- 6-7-1-19.5 · Transporting cigarettes without stamps affixed; invoice or