Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-40 - Unused stamps; refund
Universal Citation: 45 IN Admin Code 1-40
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-7-1-27
Sec. 40.
(a) Sales and transfers of Indiana Cigarette Revenue Stamps by one (1) registered cigarette distributor to another registered cigarette distributor are not permitted unless authorization is given in writing by the department.
(b) If a registered distributor terminates its business as a registered distributor in this state, and the registered distributor has unaffixed Indiana Cigarette Revenue Stamps, the stamps may be returned to the department for a refund.
(c) Cigarettes sold by registered distributors to other registered distributors must not be accompanied by loose stamps.
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.
