reglab/housing_qa huggingface dataset:
IN Code § 6-7-1-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-23. Other Violations; Offense

Sec. 23. A person who recklessly violates any provision of this chapter for which no other provision for punishment has been made commits a Class B misdemeanor.Formerly: Acts 1947, c.222, s.22. As amended by Acts 1978, P.L.2, SEC.647.
IN Code § 6-7-1-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-24. Sale or Possession of Cigarettes Without Payment of Tax or Stamps Affixed; Seizure; Forfeiture; Redemption Penalty; Offenses; Exceptions

Sec. 24. (a) Whenever the department discovers any cigarettes which are subject to tax under this chapter and upon which the tax has not been paid or the stamps affixed as required, it may seize and take possession of the cigarettes together with any vending machine or receptacle in which they are held for sale. The seized cigarettes, vending machine, or receptacle, not including money contained in the vending machine or receptacle, shall be forfeited to the state. The department may, within a reasonable time after the seizure:(1) sell the forfeited cigarettes and vending machines or receptacles at public auction, but the department shall require the purchaser to affix the proper amount of the stamps to the cigarettes upon delivery to the purchaser;(2) permit the person from whom the cigarettes were seized to redeem the cigarettes and any vending machine or receptacle seized therewith, by the payment of the tax due together with a penalty of fifty percent (50%) and the costs incurred in the proceeding; or(3) destroy the confiscated cigarettes and vending machine or receptacle.(b) The confiscation, destruction, sale, or redemption of cigarettes does not relieve any person of criminal penalties imposed for violation of this chapter.(c) Any person who sells or holds for sale any packages of cigarettes not bearing Indiana tax stamps commits a Class A misdemeanor. This subsection does not apply to distributors or to employees of the department who are performing their official duties.(d) The possession of more than one thousand five hundred (1,500) cigarettes in packages not bearing Indiana tax stamps by any person other than a distributor, a common carrier, or an employee of the state or federal government performing the employee's official duties in the enforcement of this chapter constitutes prima facie evidence that the cigarettes are possessed for the purpose of sale.(e) A person who knowingly possesses more than twelve thousand (12,000) cigarettes not bearing Indiana tax stamps and who has previously been convicted of a misdemeanor for possession or sale of unstamped cigarettes commits a Level 6 felony.Formerly: Acts 1947, c.222, s.23; Acts 1969, c.324, s.2. As amended by Acts 1978, P.L.2, SEC.648; Acts 1980, P.L.60, SEC.5; P.L.71-1993, SEC.14; P.L.158-2013, SEC.102.
IN Code § 6-7-1-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-25. Search Warrants for Untaxed Cigarettes

Sec. 25. When the department has reason to believe that any cigarettes are being kept, sold, offered for sale, or given away in violation of this chapter, an officer of the department may make affidavit of such fact, describing the place or thing to be searched before a court of competent jurisdiction, and the judge thereof shall issue a search warrant directed to the sheriff, constable, police officer, or authorized agent of the department commanding him to search any place or vehicle that may be designated in the affidavit and search warrant, and to seize any cigarettes so possessed and to hold the same, and to arrest the person in control or possession of the same. If upon the return of the warrant it shall appear that cigarettes were seized the same shall be sold according to law.Formerly: Acts 1947, c.222, s.24. As amended by P.L.2-1988, SEC.31.
IN Code § 6-7-1-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-27. Mutilated Stamps; Replacement; Unused Stamps; Refund

Sec. 27. Where stamps or individual packages to which stamps have been affixed have become mutilated, or otherwise unfit for use, distributors shall notify the department, and, if an investigation discloses that said stamps have not evidenced a taxable transaction, replacement stamps shall be supplied to the distributor without cost. Any unused stamps may be returned to the department by the distributor who purchased such stamps, and the department shall then refund to such distributor an amount equal to that paid therefor.Formerly: Acts 1947, c.222, s.26.
IN Code § 6-7-1-28.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-28.1. Taxes, Registration Fees, Fines, and Penalties Collected; Disposition

Sec. 28.1. The taxes, registration fees, fines, or penalties collected under this chapter shall be deposited in the following manner:(1) Four and twenty-two hundredths percent (4.22%) of the money shall be deposited in a fund to be known as the cigarette tax fund.(2) Six-tenths percent (0.6%) of the money shall be deposited in a fund to be known as the mental health centers fund.(3) The following amount of the money shall be deposited in the state general fund:(A) After June 30, 2011, and before July 1, 2013, sixty and twenty-four hundredths percent (60.24%).(B) After June 30, 2013, fifty-six and twenty-four hundredths percent (56.24%).(4) Five and forty-three hundredths percent (5.43%) of the money shall be deposited into the pension relief fund established in IC 5-10.3-11.(5) Twenty-seven and five hundredths percent (27.05%) of the money shall be deposited in the healthy Indiana plan trust fund established by IC 12-15-44.2-17.(6) Two and forty-six hundredths percent (2.46%) of the money shall be deposited in the state general fund for the purpose of paying appropriations for Medicaid—Current Obligations, for provider reimbursements.(7) The following amount of the money shall be deposited in the state retiree health benefit trust fund established by IC 5-10-8-8.5 as follows:(A) Before July 1, 2011, five and seventy-four hundredths percent (5.74%).(B) After June 30, 2011, and before July 1, 2013, zero percent (0%).(C) After June 30, 2013, four percent (4%).The money in the cigarette tax fund, the mental health centers fund, the healthy Indiana plan trust fund, or the pension relief fund at the end of a fiscal year does not revert to the state general fund. However, if in any fiscal year, the amount allocated to a fund under subdivision (1) or (2) is less than the amount received in fiscal year 1977, then that fund shall be credited with the difference between the amount allocated and the amount received in fiscal year 1977, and the allocation for the fiscal year to the fund under subdivision (3) shall be reduced by the amount of that difference. Money deposited under subdivisions (6) through (7) may not be used for any purpose other than the purpose stated in the subdivision.As added by Acts 1977, P.L.89, SEC.1. Amended by Acts 1977(ss), P.L.9, SEC.4; Acts 1981, P.L.11, SEC.37; P.L.96-1987, SEC.3; P.L.18-1994, SEC.39; P.L.192-2002(ss), SEC.137; P.L.218-2007, SEC.4; P.L.3-2008, SEC.66; P.L.182-2009(ss), SEC.246; P.L.229-2011, SEC.95; P.L.205-2013, SEC.128; P.L.213-2015, SEC.90.
IN Code § 6-7-1-29.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-29.1. Cigarette Tax Fund; Annual Appropriations to Department of Natural Resources and State Construction Fund

Sec. 29.1. (a) One-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:(1) The amount to which subsection (d) applies is annually appropriated to the division of soil conservation for the purpose set forth in subsection (d).(2) The remainder of one-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:(A) One million eight hundred thousand dollars ($1,800,000) shall be transferred to the state construction fund (IC 7.1-4-8).(B) The remainder is appropriated to the department of natural resources for the purposes set forth in subsections (b) and (c).(b) The department of natural resources shall use at least two percent (2%) but not more than twenty-one percent (21%) of the money appropriated under this section for:(1) flood control and water resource projects, including multiple-purpose reservoirs; and(2) applied research related to technical water resource problems.The department of natural resources may use the money to which this subsection applies to plan, design, acquire land for, or construct the projects.(c) The department of natural resources shall use at least thirty-six percent (36%) of the money appropriated under this section to construct, reconstruct, rehabilitate, or repair general conservation facilities or to acquire land.(d) The division of soil conservation of the Indiana state department of agriculture shall use at least forty-three percent (43%) of the money appropriated under this section for soil conservation.As added by Acts 1977, P.L.89, SEC.2. Amended by P.L.96-1987, SEC.4; P.L.70-1991, SEC.5; P.L.80-1993, SEC.6; P.L.1-1995, SEC.52; P.L.241-2005, SEC.1; P.L.95-2016, SEC.2; P.L.108-2019, SEC.129.
IN Code § 6-7-1-29.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-29.3. Cigarette Tax Fund; Deposit to Clean Water Fund

Sec. 29.3. One-sixth (1/6) of the money in the cigarette tax fund shall be deposited in the clean water Indiana fund established by IC 14-32-8-6.As added by P.L.241-2005, SEC.2.
IN Code § 6-7-1-30.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-30.1. Cigarette Tax Fund; Annual Appropriation to Local Governmental Entities; Allocation; Disposition

Sec. 30.1. (a) Two-thirds (2/3) of the money in the cigarette tax fund is annually appropriated to the cities and towns of this state and to certain local governmental entities.(b) The amount which is allocated to each city or town under this section equals the product of:(1) the total amount appropriated under subsection (a); multiplied by(2) a fraction, the numerator of which is the population of the city or town, and the denominator of which is the total population of all the cities and towns of Indiana.(c) The auditor of state shall calculate and distribute the amount allocated to each city or town under this section on or before June 1 and December 1 of each year. To make these semiannual distributions, the auditor of state shall issue warrants drawn on the cigarette tax fund to the officials designated in subsection (d) or (e).(d) For a consolidated city, or a city or town which is located in the same county as the consolidated city, the auditor of state shall issue a warrant for:(1) three-fourteenths (3/14) of the money allocated to the city or town under subsection (b) to the fiscal officer of the city or town; and(2) the remaining eleven-fourteenths (11/14) of the money to the treasurer of that county.The fiscal officer of the city or town shall deposit the money distributed to him under this subsection in the city's or town's general fund. The county treasurer shall annually deposit three hundred fifty thousand dollars ($350,000) which he receives under this subsection in the capital improvement bond fund of the county. The remainder of the money which the county treasurer receives under this subsection is appropriated to the department of transportation of the consolidated city. The county treasurer shall serve as custodian of the money so appropriated to the department.(e) For a city or town which is not located in the same county as a consolidated city, the auditor of state shall issue a warrant for the total amount allocated to the city or town under subsection (b) to the fiscal officer of the city or town. The fiscal officer shall deposit three-fourteenths (3/14) of the money in the city's or town's general fund, and he shall deposit the remaining eleven-fourteenths (11/14) of the money in the city's or town's cumulative capital improvement fund.As added by Acts 1977, P.L.89, SEC.3. Amended by Acts 1981, P.L.11, SEC.38; P.L.96-1987, SEC.5; P.L.2-1990, SEC.9.
IN Code § 6-7-1-30.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-30.2. Appropriations for Local Health Funds

Sec. 30.2. (a) There is annually appropriated to the state department of health one hundred ninety thousand dollars ($190,000) from the state general fund for the purpose of providing supplementary funding for the WIC (Women, Infants, and Children) program (42 U.S.C. 1786) in Indiana. The appropriation shall be administered by the nutrition division of the state department of health and shall be allocated to fund local WIC programs.(b) There is annually appropriated to the state department of health one hundred ninety thousand dollars ($190,000) from the state general fund for the purpose of providing supplementary funding for maternal and child health services. The appropriation shall be administered by the maternal and child health division of the state department of health. The funds appropriated under this subsection must be used to:(1) supplement federal Maternal and Child Health Services Block Grant funds provided under 42 U.S.C. 701 et seq. for the purpose of establishing and maintaining programs of pregnancy care in underserved areas of Indiana; and(2) provide funding for the hospital and medical expenses connected with the delivery of children whose parents are eligible for services that may be reimbursed with funds provided under the federal Maternal and Child Health Services Block Grant Program (42 U.S.C. 701 et seq.).(c) There is annually transferred to the school age child care project fund established under IC 12-17-12-7 from the state general fund five hundred fifty thousand dollars ($550,000) for carrying out the purposes of the school age child care project.As added by P.L.96-1987, SEC.6. Amended by P.L.71-1988, SEC.1; P.L.20-1992, SEC.3; P.L.21-1992, SEC.2; P.L.1-1993, SEC.42; P.L.82-1993, SEC.1.
IN Code § 6-7-1-30.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-30.5. Appropriations to Local Health Maintenance Fund

Sec. 30.5. (a) There is annually appropriated to the local health maintenance fund established by IC 16-46-10 two million four hundred thirty thousand dollars ($2,430,000) from the state general fund to provide funds for annual distribution to local boards of health in accordance with IC 16-46-10-2 to enable local boards of health to provide basic health services.(b) The state department of health may retain annually a maximum of fifty thousand dollars ($50,000) of the total appropriation to the local health maintenance fund under subsection (a) to pay administrative expenses incurred by the state department of health in distributing the funds to local health departments.As added by P.L.82-1993, SEC.2. Amended by P.L.47-1994, SEC.1; P.L.224-2003, SEC.119.
IN Code § 6-7-1-31.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-31.1. Cities and Towns; Cumulative Capital Improvement Fund; Use

Sec. 31.1. (a) The fiscal body of each city and the fiscal body of each town shall, by ordinance or resolution, establish a cumulative capital improvement fund for the city or town. Except as otherwise provided in subsection (c), the city or town may only use money in its cumulative capital improvement fund:(1) to purchase land, easements, or rights-of-way;(2) to purchase buildings;(3) to construct or improve city owned property;(4) to design, develop, purchase, lease, upgrade, maintain, or repair:(A) computer hardware;(B) computer software;(C) wiring and computer networks; and(D) communications access systems used to connect with computer networks or electronic gateways;(5) to pay for the services of full-time or part-time computer maintenance employees;(6) to conduct nonrecurring in-service technology training of unit employees;(7) to undertake Internet application development;(8) to retire general obligation bonds issued by the city or town for one (1) of the purposes stated in subdivision (1), (2), (3), (4), (5), or (6); or(9) for any other governmental purpose for which money is appropriated by the fiscal body of the city or town.(b) The money in the city's or town's cumulative capital improvement fund does not revert to its general fund.(c) A city or town may at any time, by ordinance or resolution, transfer to:(1) its general fund; or(2) an authority established under IC 36-7-23;money derived under this chapter that has been deposited in the city's or town's cumulative capital improvement fund.As added by Acts 1977, P.L.89, SEC.4. Amended by P.L.8-1989, SEC.31; P.L.346-1989(ss), SEC.4; P.L.1-1990, SEC.83; P.L.140-2002, SEC.1; P.L.113-2010, SEC.69.
IN Code § 6-7-1-32.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-32.1. Mental Health Centers Fund; Annual Appropriation to Division; Use of Money by Division

Sec. 32.1. (a) The money in the mental health centers fund is annually appropriated to the division of mental health and addiction.(b) The division may use the money:(1) to pay the state's share of the cost of acquiring sites for, constructing, remodeling, equipping, or operating community mental health centers; and(2) to provide grants for a partial facility if there is a reasonable assurance that the facility will provide community mental health services within five (5) years after it provides any partial service to the public.As added by Acts 1977, P.L.89, SEC.5. Amended by P.L.28-1985, SEC.4; P.L.337-1989(ss), SEC.3; P.L.2-1992, SEC.71; P.L.40-1994, SEC.2; P.L.6-1995, SEC.2; P.L.215-2001, SEC.11.
IN Code § 6-7-1-35 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-35. Tax Evasion; Unlawful Advertising

Sec. 35. It shall be unlawful to procure or induce the evasion of any tax imposed by this chapter. It shall be unlawful for any person to advertise, print, publish, or circulate through or by use of any medium of communication any advertisement or offer to sell cigarettes within or into the state of Indiana, in which it is stated or implied that any taxes provided for in this chapter will not or need not be paid.Formerly: Acts 1947, c.222, s.28. As amended by P.L.2-1988, SEC.32.
IN Code § 6-7-1-36 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-36. Evasion of Tax; Offense

Sec. 36. It is a Class C misdemeanor for a person to make any false report or false statement in any report, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter.Formerly: Acts 1947, c.222, s.28a; Acts 1969, c.324, s.3. As amended by Acts 1978, P.L.2, SEC.649.
IN Code § 6-7-1-37 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-37. Electronic Filing of Reports and Remitting of Taxes

Sec. 37. (a) All reports required to be filed under this chapter must be filed in an electronic format prescribed by the department.(b) All taxes required to be remitted under this chapter must be remitted in an electronic format prescribed by the department.As added by P.L.166-2014, SEC.33.
IN Code § 6-7-2-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-0.5. "Closed System Cartridge"

Effective 7-1-2022.Sec. 0.5. As used in this chapter, "closed system cartridge" means a sealed, prefilled, and disposable container of consumable material in which the container is inserted directly into a vapor product, and is not intended to be opened or accessible through customary or reasonably foreseeable handling or use.As added by P.L.165-2021, SEC.101.
IN Code § 6-7-2-0.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-0.7. "Consumable Material"

Effective 7-1-2022.Sec. 0.7. As used in this chapter, "consumable material" means any liquid solution or other material used in a closed system container that is depleted as the vapor product is used.As added by P.L.165-2021, SEC.102.
IN Code § 6-7-2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-1. "Department"

Sec. 1. As used in this chapter, "department" refers to the department of state revenue and includes its employees and agents.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-2. "Distributor"

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 2. As used in this chapter, "distributor" means a person who:(1) manufactures, sells, barters, exchanges, or distributes tobacco products in Indiana to retail dealers for the purpose of resale;(2) purchases tobacco products directly from a manufacturer of tobacco products; or(3) purchases for resale tobacco products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-2-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-2-b. "Distributor"

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.Sec. 2. As used in this chapter, "distributor" means a person who:(1) manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale;(2) purchases taxable products directly from a manufacturer of taxable products; or(3) purchases for resale taxable products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter.As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.103.
IN Code § 6-7-2-2.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-2.1. "Moist Snuff"

Sec. 2.1. As used in this chapter, "moist snuff" means any finely cut, ground, or powdered tobacco that is not intended to be:(1) smoked; or(2) placed in the nasal cavity.As added by P.L.172-2011, SEC.81.
IN Code § 6-7-2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-3. "Person"

Sec. 3. As used in this chapter, "person" has the meaning set forth in IC 6-7-1-4.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-3.5. "Taxable Product"

Effective 7-1-2022.Sec. 3.5. As used in this chapter, "taxable product" means tobacco products or closed system cartridges, or both.As added by P.L.165-2021, SEC.104.
IN Code § 6-7-2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-4. "Retail Dealer"

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling tobacco products to ultimate consumers.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-4-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-4-b. "Retail Dealer"

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers.As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105.