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 8.1-1-27 - Responsibilities of distributor and retailer to affix stamps

45 Ind. Admin. Code 8.1-1-27

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Current through January 8, 2025
Section 45 IAC 8.1-1-27 - Responsibilities of distributor and retailer to affix stamps

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

Affected: IC 6-7-1-18

Sec. 27.

(a) Registered distributors must affix the proper stamp or stamps to each individual package of cigarettes, cigarette papers, cigarette wrappers, and cigarette tubes upon receipt of such cigarettes, except for those cigarettes exempted from the stamping requirement by IC 6-7-1.
(b) Retailers who receive unstamped cigarettes have the duty to make certain that stamps are affixed immediately on each individual package.

45 IAC 8.1-1-27

Department of State Revenue; Reg. 6-7-1-18010; filed Aug 4, 1982, 3:02 pm: 5 IR 1803
Filed 1/12/2015, 12:14 p.m.: 20150211-IR-045140146FRA