Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-16 - Stamp; evidence of tax payment
Universal Citation: 45 IN Admin Code 1-16
Current through September 18, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-14
Sec. 16.
(a) Payment of the tax imposed by IC 6-7-1 shall be evidenced by a stamp affixed to or on individual cigarette packages.
(b) Payment of the tax on books, and sets of cigarette papers, wrappers, or tubes, made or prepared for the purpose of making cigarettes, shall be evidenced by the proper denomination of stamps affixed to the package containing such books, sets, wrappers, or tubes.
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