Authority: IC 6-8.1-3-3
Affected: IC 6-7-1-19; IC 6-7-1-19.5
Sec. 31.
Indiana distributors claiming exemption from the tax on cigarettes on the ground that shipment or deliveries were made out of state shall file a report on forms prescribed by the department and shall contain such other information as the department may reasonably require.
45 IAC 8.1-1-31