Indiana Code — Title 6 (Taxation)
IC 6-7-4-2
"Consumable material"
Official textiga.in.govlast amended
Sec. 2. As used in this chapter, "consumable material" means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5).
As added by P.L.165-2021, SEC.119.
Amendment history
As added by P.L.165-2021, SEC.119.
Source: view the official text
Nearby sections (25 sections)
- 6-7-3-10 · Issuance of evidence of payment; statement; term of validity;
- 6-7-3-11 · Prohibited acts; failure or refusal to pay tax
- 6-7-3-12 · Rules for enforcement of chapter; tax refund provisions
- 6-7-3-13 · Jeopardy assessment; duties of department
- 6-7-3-14 · Jeopardy assessments; secondary lien to seizure and…
- 6-7-3-15 · Controlled substance tax fund; establishment; administration;
- 6-7-3-16 · Controlled substance tax fund; awards and distributions;
- 6-7-3-17 · Controlled substance tax fund; monthly distributions and
- 6-7-3-18 · Failure to pay as evidence in criminal sentencing order
- 6-7-3-19 · Conditions on commencement of collection proceedings
- 6-7-3-20 · Tax in addition to criminal penalties and forfeitures
- 6-7-4-1 · "Closed system cartridge"
- 6-7-4-2 · "Consumable material"
- 6-7-4-3 · "Department"
- 6-7-4-4 · "Gross retail income"
- 6-7-4-5 · "Open system container"
- 6-7-4-6 · "Person"
- 6-7-4-7 · "Retail dealer"
- 6-7-4-8 · "Vapor product"
- 6-7-4-9 · Rate of taxation; liability to remit tax
- 6-7-4-10 · Electronic cigarette retail dealer's certificate; application
- 6-7-4-11 · Selling consumable material or vapor products
- 6-7-4-12 · Liability for payment of taxes
- 6-7-4-13 · Revenue from the tax
- 6-7-4-14 · Rules