Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 8.1 - CIGARETTE TAX
Rule 45 IAC 8.1-1 - General Provisions
Section 45 IAC 8.1-1-2 - Distribution of sample packages; collection of tax by manufacturer

45 Ind. Admin. Code 8.1-1-2

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Current through December 12, 2024
Section 45 IAC 8.1-1-2 - Distribution of sample packages; collection of tax by manufacturer

Authority: IC 6-7-1-15; IC 6-8.1-3-3

Affected: IC 6-7-1-1

Sec. 2.

Sample packages of cigarettes may not be distributed in this state without Indiana cigarette tax stamps of the proper denomination affixed to the package.

45 IAC 8.1-1-2

Department of State Revenue; Reg. 6-7-1-1020; filed Aug 4, 1982, 3:02 pm: 5 IR 1800
Filed 1/12/2015, 12:14 p.m.: 20150211-IR-045140146FRA