Indiana Code — Title 6 (Taxation)
IC 6-7-1-14
Stamps; evidence of tax paid
Official textiga.in.govlast amended
Sec. 14. All taxes levied, assessed, and imposed by this chapter shall be paid and the payment thereof evidenced by the purchase of stamps and by affixing the same to the individual packages and duly cancelling these stamps, as provided in this chapter, but there shall be no further tax assessed, imposed, or collected by virtue of this chapter upon the sale or use of any package of cigarettes upon which these stamps have been previously affixed as provided by this chapter.
Formerly: Acts 1947, c.222, s.13. As amended by P.L.2-1988, SEC.26; P.L.191-2016,
SEC.5.
Amendment history
Formerly: Acts 1947, c.222, s.13. As amended by P.L.2-1988, SEC.26; P.L.191-2016, SEC.5.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-7-1-20 · Repealed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…
- 6-7-1-22 · Record keeping violations; offense
- 6-7-1-23 · Other violations; offense