Indiana Code — Title 6 (Taxation)
IC 6-7-1-8
"Consumption", "consumer", and "consume"
Official textiga.in.govlast amended
Sec. 8. Unless the context hereof requires otherwise, "consumption" shall mean the possession for use or the use of a cigarette or cigarettes for the purpose of smoking the same;
the term "consumer" shall mean the person so using the same; and the term "consume" shall mean so to use the same.
Formerly: Acts 1947, c.222, s.8.
Amendment history
Formerly: Acts 1947, c.222, s.8.
Source: view the official text
Nearby sections (25 sections)
- 6-6-16-4 · Shared vehicle driver liable for tax
- 6-6-16-5 · Manner of imposition; payment; collection; filing of return
- 6-6-16-6 · Distributions; apportionment among taxing districts in the
- 6-7-1-0.3 · Use of revenue stamps paid for before July 1, 2002, after…
- 6-7-1-0.4 · Use of revenue stamps; conditions
- 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