Indiana Code — Title 6 (Taxation)
IC 6-7-1-13
Effective date
Sec. 13. There is levied, assessed, and imposed, and shall be collected and paid as provided in this chapter, upon the use, consumption, or possession for use of cigarettes within the state of Indiana, taxes at the rates set forth and in the manner provided in section 12 of this chapter. Provided, that the tax levied, assessed, and imposed by this section shall not be applicable to the use, consumption, or possession for use of cigarettes upon which the tax levied, assessed, and imposed by the provisions of section 12 of this chapter has been paid.
Formerly: Acts 1947, c.222, s.12. As amended by P.L.2-1988, SEC.25.
Amendment history
Formerly: Acts 1947, c.222, s.12. As amended by P.L.2-1988, SEC.25.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-7-1-20 · Repealed
- 6-7-1-21 · Selling packages with counterfeit stamps; affixing used…