Indiana Code — Title 6 (Taxation)
IC 6-7-4-5
"Open system container"
Official textiga.in.govlast amended
Sec. 5. As used in this chapter, "open system container" means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. 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)
- 6-7-3-13 · 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
- 6-8-1-1 · "Person" defined
- 6-8-1-2 · "Department" defined
- 6-8-1-3 · "Taxpayer" defined