reglab/housing_qa huggingface dataset:
IN Code § 6-7-1-0.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-0.4. Use of Revenue Stamps Paid for Before July 1, 2007, After June 30, 2007; Conditions

Sec. 0.4. Notwithstanding section 14 of this chapter, revenue stamps paid for before July 1, 2007, and in the possession of a distributor may be used after June 30, 2007, only if the full amount of the tax imposed by section 12 of this chapter, as effective after June 30, 2007, and as amended by P.L.218-2007, is remitted to the department under the procedures prescribed by the department.As added by P.L.220-2011, SEC.161.
IN Code § 6-7-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-1. Purpose; Liability for Tax; Separation of Price and Tax

Sec. 1. It is the intent and purpose of this chapter to levy a tax on all cigarettes sold, used, consumed, handled, or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes. It is further the intent and purpose of this chapter that whenever any cigarettes are given for advertising or any purpose whatsoever, they shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state. Notwithstanding any other provisions contained in this chapter, the liability for the excise taxes imposed by this chapter shall be conclusively presumed to be on the retail purchaser or ultimate consumer, precollected for convenience and facility only. When such taxes are paid by any other person, such payment shall be considered as an advance payment and shall be added to the price of the cigarettes and recovered from the ultimate consumer or user. Distributors, wholesalers, or retailers may state the amount of the tax separately from the price of such cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of such cigarettes.Formerly: Acts 1947, c.222, s.1; Acts 1963(ss), c.37, s.1. As amended by P.L.2-1988, SEC.20.
IN Code § 6-7-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-2. "Cigarette"

Sec. 2. Unless the context requires otherwise, "cigarette" shall mean and include any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material. Provided the definition in this section shall not be construed to include cigars. Excepting where context clearly shows that cigarettes alone are intended, the term "cigarettes" shall mean and include cigarettes upon which a tax is imposed by sections 12 and 13 of this chapter.Formerly: Acts 1947, c.222, s.2. As amended by P.L.2-1988, SEC.21; P.L.191-2016, SEC.1.
IN Code § 6-7-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-3. "Individual Package"

Sec. 3. Unless the context requires otherwise, "individual package" shall mean and include every individual packet, box, or other container used to contain or to convey cigarettes to the consumer.Formerly: Acts 1947, c.222, s.3. As amended by Acts 1980, P.L.60, SEC.1; P.L.191-2016, SEC.2.
IN Code § 6-7-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-4. "Person" or "Company"

Sec. 4. Unless the context hereof requires otherwise, the term "person" or the term "company," herein used interchangeably, means and includes any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, bank, consignee, firm, partnership, limited liability company, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, municipal corporation or any other political subdivision of the state engaged in private or proprietary activities or business, estate, trust, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.Formerly: Acts 1947, c.222, s.4. As amended by P.L.8-1993, SEC.101.
IN Code § 6-7-1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-5. "Department"

Sec. 5. Unless the context hereof requires otherwise, "department" shall mean the Indiana department of state revenue and its duly authorized assistants and employees.Formerly: Acts 1947, c.222, s.5; Acts 1963(ss), c.37, s.2. As amended by Acts 1980, P.L.61, SEC.12.
IN Code § 6-7-1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-6. "Distributor"

Sec. 6. Unless the context requires otherwise, "distributor" shall mean and include every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases cigarettes directly from a manufacturer of cigarettes, or who purchases for resale cigarettes directly from a manufacturer of cigarettes, or from a wholesaler, jobber, or distributor outside of the state of Indiana who is not a distributor holding a registration certificate issued under this chapter.Formerly: Acts 1947, c.222, s.6. As amended by P.L.2-1988, SEC.22.
IN Code § 6-7-1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-7. "Retailer"

Sec. 7. Unless the context hereof requires otherwise, "retailer" shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.Formerly: Acts 1947, c.222, s.7.
IN Code § 6-7-1-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-8. "Consumption", "Consumer", and "Consume"

Sec. 8. Unless the context hereof requires otherwise, "consumption" shall mean the possession for use or the use of a cigarette or cigarettes for the purpose of smoking the same; the term "consumer" shall mean the person so using the same; and the term "consume" shall mean so to use the same.Formerly: Acts 1947, c.222, s.8.
IN Code § 6-7-1-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-9. "Stamps"

Sec. 9. Unless the context requires otherwise, "stamps" shall mean the stamps printed, manufactured, or made by authority of the department, as provided in this chapter, and issued, sold, or circulated by it and by the use of which the tax levied under this chapter is paid, or any impression, indicium, or character imprinted upon individual packages of cigarettes by a metered stamping machine or other device such as may be authorized by the department for use by the holder of a certificate under the provisions of this chapter and by the use of which the tax levied under this chapter shall be paid.Formerly: Acts 1947, c.222, s.9. As amended by P.L.2-1988, SEC.23; P.L.191-2016, SEC.3.
IN Code § 6-7-1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-10. "Counterfeit Stamp"

Sec. 10. Unless the context requires otherwise, "counterfeit stamp" shall mean any stamp, label, print, indicium, or character which evidences, or purports to evidence the payment of any tax levied by this chapter, and which stamp, label, print, indicium, or character has not been printed, manufactured, or made by authority of the department as provided in this chapter, and issued, sold, or circulated by it.Formerly: Acts 1947, c.222, s.10. As amended by P.L.2-1988, SEC.24.
IN Code § 6-7-1-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-11. "Drop Shipment"

Sec. 11. Unless the context hereof requires otherwise, "drop shipment" shall mean any shipment billed to one other than the person receiving such shipment.Formerly: Acts 1947, c.222, s.10 1/2.
IN Code § 6-7-1-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-12. Rate of Taxation

Sec. 12. The following taxes are imposed, and shall be collected and paid as provided in this chapter, upon the sale, exchange, bartering, furnishing, giving away, or otherwise disposing of cigarettes within the state of Indiana:(1) On cigarettes weighing not more than three (3) pounds per thousand (1,000), a tax at the rate of four and nine hundred seventy-five thousandths cents ($0.04975) per individual cigarette.(2) On cigarettes weighing more than three (3) pounds per thousand (1,000), a tax at the rate of six and six hundred twelve thousandths cents ($0.06612) per individual cigarette, except that if any cigarettes weighing more than three (3) pounds per thousand (1,000) shall be more than six and one-half (6 1/2) inches in length, they shall be taxable at the rate provided in subdivision (1), counting each two and three-fourths (2 3/4) inches (or fraction thereof) as a separate cigarette.Formerly: Acts 1947, c.222, s.11; Acts 1963(ss), c.37, s.3; Acts 1965, c.225, s.1. As amended by Acts 1977(ss), P.L.9, SEC.3; P.L.96-1987, SEC.2; P.L.192-2002(ss), SEC.135; P.L.218-2007, SEC.2; P.L.191-2016, SEC.4.
IN Code § 6-7-1-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-13. Effective Date

Sec. 13. There is levied, assessed, and imposed, and shall be collected and paid as provided in this chapter, upon the use, consumption, or possession for use of cigarettes within the state of Indiana, taxes at the rates set forth and in the manner provided in section 12 of this chapter. Provided, that the tax levied, assessed, and imposed by this section shall not be applicable to the use, consumption, or possession for use of cigarettes upon which the tax levied, assessed, and imposed by the provisions of section 12 of this chapter has been paid.Formerly: Acts 1947, c.222, s.12. As amended by P.L.2-1988, SEC.25.
IN Code § 6-7-1-13.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-13.5. Carriers; Liability for Unpaid Taxes

Sec. 13.5. A common carrier is liable for any unpaid taxes imposed under this chapter on:(1) cigarettes, where the carrier takes possession of the cigarettes because they were damaged or they were not accepted by the consignee, and where the carrier does not return the cigarettes to the manufacturer; and(2) cigarettes that are lost or stolen in transit.As added by Acts 1980, P.L.60, SEC.2.
IN Code § 6-7-1-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-14. Stamps; Evidence of Tax Paid

Sec. 14. All taxes levied, assessed, and imposed by this chapter shall be paid and the payment thereof evidenced by the purchase of stamps and by affixing the same to the individual packages and duly cancelling these stamps, as provided in this chapter, but there shall be no further tax assessed, imposed, or collected by virtue of this chapter upon the sale or use of any package of cigarettes upon which these stamps have been previously affixed as provided by this chapter.Formerly: Acts 1947, c.222, s.13. As amended by P.L.2-1988, SEC.26; P.L.191-2016, SEC.5.
IN Code § 6-7-1-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-15. Department as Official Agent of State to Administer and Enforce Chapter; Salaries and Expenses; Powers

Sec. 15. (a) The department is the official agent of the state for the administration and enforcement of this chapter. A sufficient sum to pay salaries and expenses is appropriated to the department out of the monies received by virtue of this chapter.(b) The department may issue registration certificates, upon the terms and conditions provided in this chapter, and may revoke or suspend the same upon the violation of this chapter by the holder of such a certificate.(c) The department may apply for membership in the National Tobacco Tax Association.(d) The department may design and have printed or manufactured stamps of sizes and denominations to be affixed to each individual package. The stamps shall be firmly affixed on each individual package in such a manner that the stamps can not be removed without being mutilated or destroyed; however, the department may by regulation designate some other manner for cancelation of stamps. In addition to the stamps, the department may by rules and regulations authorize distributors to use metered stamping machines or other devices which will imprint distinctive indicia evidencing the payment of the tax upon each individual package. The machines shall be constructed in such a manner as will accurately record or meter the number of impressions or tax stamps made. The tax meter machines or other devices shall be kept available at all reasonable times for inspection by the department, and the machines shall be maintained in proper operating condition. A person who knowingly tampers with the printing or recording mechanism of such a machine commits a Class B misdemeanor.Formerly: Acts 1947, c.222, s.14. As amended by Acts 1978, P.L.2, SEC.644; Acts 1980, P.L.61, SEC.13.
IN Code § 6-7-1-15.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-15.1. Metered Tax Stamping Machines; Recharging

Sec. 15.1. If at least one (1) financial institution in each county applies to the department and fulfills the bonding requirements established by the department, the department shall approve at least one (1) financial institution in each county to recharge the metered stamping machines referred to in section 15 of this chapter.As added by Acts 1979, P.L.81, SEC.1.
IN Code § 6-7-1-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-16. Distributor's Registration Certificate; Application Fee; Bond; Refunds

Sec. 16. (a) Each distributor shall obtain from the department a registration certificate. Application for a registration certificate shall be made in writing upon forms prescribed by the department and shall be signed and verified by the distributor.(b) The registration certificate shall be issued only upon payment to the department of an annual fee of five hundred dollars ($500) which shall accompany the application for the registration certificate. In addition, a distributor must concurrently file a bond or a letter of credit:(1) in a form and with a surety or financial institution approved by the department;(2) in the amount of one thousand dollars ($1,000);(3) naming the state as obligee; and(4) conditioned upon the payment of taxes, damages, fines, penalties, or costs adjudged against the holder of the registration certificate by reason of the violation of any of the provisions of this chapter.(c) All registration certificates shall be personal, nontransferable, and valid for one (1) year from date of issuance unless revoked or suspended for cause by the department.(d) If business is transacted at two (2) or more places by one (1) distributor, a separate registration certificate shall be required for each place of business where he operates as a distributor (as defined by section 6 of this chapter).(e) Each certificate shall:(1) be numbered;(2) show the name and address of the distributor; and(3) be posted in a conspicuous place at the place of business for which it is issued.(f) Any person who changes his or her place of business shall return his or her certificate and the department shall issue a new certificate for the new place of business free of charge.(g) Any certificate issued under this section may be surrendered to the department at any time prior to its expiration, and the department shall refund an amount of money which bears the same proportion to the fee originally paid therefor as the unexpired period of the permit bears to one (1) year. However, no refund shall be allowed in the event that a certificate is revoked as provided in this chapter, and no refund shall be made in excess of four hundred dollars ($400).Formerly: Acts 1947, c.222, s.15; Acts 1969, c.324, s.1. As amended by P.L.2-1988, SEC.27; P.L.49-1992, SEC.1.
IN Code § 6-7-1-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-17. Distributors as Agents of State for Collection of Tax; Purchase of Revenue Stamps; Execution of Bond

Sec. 17. (a) Distributors who hold certificates and retailers shall be agents of the state in the collection of the taxes imposed by this chapter and the amount of the tax levied, assessed, and imposed by this chapter on cigarettes sold, exchanged, bartered, furnished, given away, or otherwise disposed of by distributors or to retailers. Distributors who hold certificates shall be agents of the department to affix the required stamps and shall be entitled to purchase the stamps from the department at a discount of one and three-tenths cents ($0.013) per individual package of cigarettes as compensation for their labor and expense.(b) The department may permit distributors who hold certificates and who are admitted to do business in Indiana to pay for revenue stamps within thirty (30) days after the date of purchase. However, the privilege is extended upon the express condition that:(1) except as provided in subsection (c), a bond or letter of credit satisfactory to the department, in an amount not less than the sales price of the stamps, is filed with the department;(2) proof of payment is made of all property taxes, excise taxes, and listed taxes (as defined in IC 6-8.1-1-1) for which any such distributor may be liable; and(3) payment for the revenue stamps must be made by electronic funds transfer (as defined in IC 4-8.1-2-7).The bond or letter of credit, conditioned to secure payment for the stamps, shall be executed by the distributor as principal and by a corporation duly authorized to engage in business as a surety company or financial institution in Indiana.(c) If a distributor has at least five (5) consecutive years of good credit standing with the state, the distributor shall not be required to post a bond or letter of credit under subsection (b).Formerly: Acts 1947, c.222, s.16; Acts 1963(ss), c.37, s.4; Acts 1965, c.225, s.7. As amended by P.L.2-1988, SEC.28; P.L.49-1992, SEC.2; P.L.192-2002(ss), SEC.136; P.L.252-2003, SEC.1; P.L.211-2007, SEC.36; P.L.218-2007, SEC.3; P.L.131-2008, SEC.23; P.L.191-2016, SEC.6.
IN Code § 6-7-1-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-18. Affixing Stamps; Invoices

Sec. 18. Every distributor, upon the receipt of cigarettes taxed under this chapter, shall cause each individual package to have the requisite denomination and amount of stamps firmly affixed. Every retailer, upon receipt of cigarettes not having the proper amount of stamps firmly affixed, to each individual package, or stamped by a meter stamping machine, by a distributor shall stamp or firmly affix stamps immediately on each individual package. Provided, however, that any distributor engaged in interstate business, shall be permitted to set aside such part of his stock as may be necessary for the conduct of such interstate business without affixing the stamps required by this chapter. Every distributor, at the time of shipping or delivering any cigarettes, shall make a duplicate invoice, showing complete details of each transaction, and shall retain the duplicate subject to the inspection by the department or its agent. Every distributor shall include with each shipment or delivery of cigarettes an invoice showing complete details of the transactions. Every retailer shall retain for not less than two (2) weeks the invoice included with each shipment or delivery of cigarettes subject to inspection by the department or its agent. A retailer may request a duplicate invoice from a distributor.Formerly: Acts 1947, c.222, s.17. As amended by P.L.2-1988, SEC.29; P.L.252-2003, SEC.2.
IN Code § 6-7-1-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-19. Distributors' Records and Reports

Sec. 19. (a) Every distributor of cigarettes shall keep and preserve for three (3) years records and invoices, showing the purchase and sale of all cigarettes. Such distributors shall also keep separate invoices, and records of stamps purchased. All the aforementioned records, invoices, and stocks of cigarettes and unused stamps on hand shall be open to inspection by the department at all reasonable times. Provided, however, that all distributors, within fifteen (15) days after the first day of each month, shall file with the department a report of all drop shipment sales made by them to other distributors within this state during the preceding month, which report shall give the name and address of the distributor, the kind and quantity of the sales, and their dates of delivery. Provided, further, however, that every distributor engaged in interstate business shall, within ten (10) days after the first day of each month, file with the department a report of all such interstate sales made during the preceding month, which report shall give the name and address of the person to whom sold, the kind and quantity of the sales, and their dates of delivery.(b) All drop shipments made by manufacturers of cigarettes within the state of Indiana must be shipped and billed through a regularly licensed distributor licensed by the state of Indiana (as defined in section 6 of this chapter).Formerly: Acts 1947, c.222, s.18. As amended by P.L.2-1988, SEC.30.
IN Code § 6-7-1-19.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-19.5. Transporting Cigarettes Without Stamps Affixed; Invoice or Delivery Ticket Requirement; Exceptions

Sec. 19.5. A person who transports cigarettes which do not bear an Indiana tax stamp over Indiana highways shall carry invoices or delivery tickets for those cigarettes containing the following information:(1) the name and address of the consignor or seller;(2) the name and address of the consignee or purchaser;(3) the quantity and brands of the cigarettes; and(4) the name and address of the person liable for the tax imposed on those cigarettes under this chapter.However, this section does not apply to licensed distributors, to common carriers, or to employees of the state or federal government who are performing their official duties in the enforcement of this chapter.As added by Acts 1980, P.L.60, SEC.3.
IN Code § 6-7-1-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-21. Selling Packages With Counterfeit Stamps; Affixing Used Stamps; Offenses

Sec. 21. A distributor or other person who knowingly sells or offers for sale an individual package, having affixed thereto any fraudulent, spurious, imitation, or counterfeit stamp, or stamp which has been previously affixed, commits a Level 5 felony. A person who knowingly affixes to an individual package either a fraudulent, spurious, imitation, or counterfeit stamp or a stamp which has previously been affixed to an individual package commits a Level 5 felony.Formerly: Acts 1947, c.222, s.20. As amended by Acts 1978, P.L.2, SEC.645; Acts 1980, P.L.60, SEC.4; P.L.158-2013, SEC.101.
IN Code § 6-7-1-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-22. Record Keeping Violations; Offense

Sec. 22. A person required by this chapter to keep records who recklessly:(1) fails to keep the record so required;(2) falsifies the records; or(3) fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility for inspection by the department;commits a Class C misdemeanor.Formerly: Acts 1947, c.222, s.21. As amended by Acts 1978, P.L.2, SEC.646.