"Stamps"

Official textiga.in.govlast amended 2016

Sec. 9. Unless the context requires otherwise, "stamps" shall mean the stamps printed, manufactured, or made by authority of the department, as provided in this chapter, and issued, sold, or circulated by it and by the use of which the tax levied under this chapter is paid, or any impression, indicium, or character imprinted upon individual packages of cigarettes by a metered stamping machine or other device such as may be authorized by the department for use by the holder of a certificate under the provisions of this chapter and by the use of which the tax levied under this chapter shall be paid.
Formerly: Acts 1947, c.222, s.9. As amended by P.L.2-1988, SEC.23; P.L.191-2016, SEC.3.

Amendment history

Formerly: Acts 1947, c.222, s.9. As amended by P.L.2-1988, SEC.23; P.L.191-2016, SEC.3.

Source: view the official text

Nearby sections (25 sections)

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
6-7-1-18 · Affixing stamps; invoices

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