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Indiana Code — Title 6 (Taxation)

IC 6-7-1-19.5

Transporting cigarettes without stamps affixed; invoice or

Official textiga.in.govlast amended

delivery ticket requirement; exceptions
Sec. 19.5. A person who transports cigarettes which do not bear an Indiana tax stamp over
Indiana highways shall carry invoices or delivery tickets for those cigarettes containing the following information:

# (1)

the name and address of the consignor or seller;

# (2)

the name and address of the consignee or purchaser;

# (3)

the quantity and brands of the cigarettes; and

# (4)

the name and address of the person liable for the tax imposed on those cigarettes under this chapter.
However, this section does not apply to licensed distributors, to common carriers, or to employees of the state or federal government who are performing their official duties in the enforcement of this chapter.
As added by Acts 1980, P.L.60, SEC.3.

Amendment history

As added by Acts 1980, P.L.60, SEC.3.

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Nearby sections (25 sections)
  1. 6-7-1-11 · "Drop shipment"
  2. 6-7-1-12 · Rate of taxation
  3. 6-7-1-13 · Effective date
  4. 6-7-1-13.5 · Carriers; liability for unpaid taxes
  5. 6-7-1-14 · Stamps; evidence of tax paid
  6. 6-7-1-15 · Department as official agent of state to administer and…
  7. 6-7-1-15.1 · Metered tax stamping machines; recharging
  8. 6-7-1-16 · Distributor's registration certificate; application fee;…
  9. 6-7-1-17 · Distributors as agents of state for collection of tax;…
  10. 6-7-1-17.5 · Credit against the cost of certain stamps
  11. 6-7-1-18 · Affixing stamps; invoices
  12. 6-7-1-19 · Distributors' records and reports
  13. 6-7-1-19.5 · Transporting cigarettes without stamps affixed; invoice or
  14. 6-7-1-20 · Repealed
  15. 6-7-1-21 · Selling packages with counterfeit stamps; affixing used…
  16. 6-7-1-22 · Record keeping violations; offense
  17. 6-7-1-23 · Other violations; offense
  18. 6-7-1-24 · Sale or possession of cigarettes without payment of tax or
  19. 6-7-1-25 · Search warrants for untaxed cigarettes
  20. 6-7-1-26 · Repealed
  21. 6-7-1-27 · Mutilated stamps; replacement; unused stamps; refund
  22. 6-7-1-28 · Repealed
  23. 6-7-1-28.1 · Taxes, registration fees, fines, and penalties collected;
  24. 6-7-1-29 · Repealed
  25. 6-7-1-29.1 · Cigarette tax fund; annual appropriations to department of
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