Indiana Code — Title 6 (Taxation)
IC 6-7-1-25
Search warrants for untaxed cigarettes
Sec. 25. When the department has reason to believe that any cigarettes are being kept, sold, offered for sale, or given away in violation of this chapter, an officer of the department may make affidavit of such fact, describing the place or thing to be searched before a court of competent jurisdiction, and the judge thereof shall issue a search warrant directed to the sheriff, constable, police officer, or authorized agent of the department commanding him to search any place or vehicle that may be designated in the affidavit and search warrant, and to seize any cigarettes so possessed and to hold the same, and to arrest the person in control or possession of the same. If upon the return of the warrant it shall appear that cigarettes were seized the same shall be sold according to law.
Formerly: Acts 1947, c.222, s.24. As amended by P.L.2-1988, SEC.31.
Amendment history
Formerly: Acts 1947, c.222, s.24. As amended by P.L.2-1988, SEC.31.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-7-1-20 · Repealed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
- 6-7-1-24 · Sale or possession of cigarettes without payment of tax or
- 6-7-1-25 · Search warrants for untaxed cigarettes
- 6-7-1-26 · Repealed
- 6-7-1-27 · Mutilated stamps; replacement; unused stamps; refund
- 6-7-1-28 · Repealed
- 6-7-1-28.1 · Taxes, registration fees, fines, and penalties collected;
- 6-7-1-29 · Repealed
- 6-7-1-29.1 · Cigarette tax fund; annual appropriations to department of
- 6-7-1-29.3 · Cigarette tax fund; deposit to clean water fund
- 6-7-1-30 · Repealed
- 6-7-1-30.1 · Cigarette tax fund; annual appropriation to local
- 6-7-1-30.2 · Appropriations for local health funds
- 6-7-1-30.5 · Repealed
- 6-7-1-31 · Repealed