Indiana Code — Title 6 (Taxation)
IC 6-7-1-27
Mutilated stamps; replacement; unused stamps; refund
Official textiga.in.govlast amended
Sec. 27. Where stamps or individual packages to which stamps have been affixed have become mutilated, or otherwise unfit for use, distributors shall notify the department, and, if an investigation discloses that said stamps have not evidenced a taxable transaction, replacement stamps shall be supplied to the distributor without cost. Any unused stamps may be returned to the department by the distributor who purchased such stamps, and the department shall then refund to such distributor an amount equal to that paid therefor.
Formerly: Acts 1947, c.222, s.26.
Amendment history
Formerly: Acts 1947, c.222, s.26.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-7-1-20 · Repealed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- 6-7-1-26 · Repealed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- 6-7-1-28 · Repealed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- 6-7-1-29 · Repealed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- 6-7-1-30 · Repealed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- 6-7-1-30.5 · Repealed
- 6-7-1-31 · Repealed
- 6-7-1-31.1 · Cities and towns; cumulative capital improvement fund; use
- 6-7-1-32 · Repealed