Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-31 - Additional reports for transactions made out of state
Universal Citation: 45 IN Admin Code 1-31
Current through September 18, 2024
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.
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
