Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-27 - Responsibilities of distributor and retailer to affix stamps

Universal Citation: 45 IN Admin Code 1-27

Current through September 18, 2024

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.

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