reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-3. Sale at Less Than Cost; Penalty

Sec. 3. (a) It is a Class A infraction for a retailer or distributor, with intent to injure competitors or destroy or substantially lessen competition, to offer to sell or sell at retail or wholesale cigarettes at less than the cost to him. The registration certificate held by such a distributor under IC 6-7-1 may be revoked by the department for the balance of the term thereof.
(b) Evidence of offering to sell or sale of cigarettes by any retailer or distributor at less than the cost to him is prima facie evidence of intent to injure competitors and to destroy or substantially lessen competition.
(c) Notwithstanding IC 34-28-5-5(c), a judgment for a violation of this section shall be deposited in the enforcement and administration fund established under IC 7.1-4-10-1.
Formerly: Acts 1949, c.51, s.3. As amended by Acts 1978, P.L.2, SEC.2408; P.L.252-2003, SEC.13.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-4. Sale of Multiple Items at Combined Price

Sec. 4. In all offers for sale or sales involving two (2) or more items, at least one (1) of which items is cigarettes, at a combined price, and in all offers for sale or sales, involving the giving of any gift or concession of any kind whatsoever (whether it be coupons or otherwise), the retailer's or distributor's combined selling price shall not be below the cost to the retailer or the cost to the distributor, irrespective of the total of all articles, products, commodities, gifts and concessions included in such transactions.
Formerly: Acts 1949, c.51, s.4.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-4.7. Failure to Provide Documentary Evidence of Distributor; Penalty; Seizure of Cigarettes or Other Tobacco Products

Sec. 4.7. (a) A retailer shall produce an invoice or other documentary evidence proving that the retailer obtained cigarettes or a tobacco product (as defined in IC 6-7-2-5) from a distributor that holds a valid registration certificate.
(b) Each day a retailer fails to produce an invoice or other evidence under subsection (a) constitutes a separate violation of this section.
(c) This subsection applies in addition to or instead of any other civil or criminal penalty. The department or the department of state revenue may impose on a retailer that violates subsection (a) a civil penalty that does not exceed the greater of:
(1) five hundred percent (500%) of the retail value of the cigarettes described in subsection (a); or
(2) five thousand dollars ($5,000);
for each violation.
(d) In addition to any other penalty described in this section, the department or the department of state revenue may seize the cigarettes or other tobacco products for which the retailer is unable to produce the invoice or documentary evidence described in subsection (a). The seized cigarettes or other tobacco products shall be forfeited to the state and destroyed.
(e) Civil penalties collected under this chapter shall be deposited as follows:
(1) Seventy percent (70%) to the enforcement and administration fund established under IC 7.1-4-10.
(2) Thirty percent (30%) to the state general fund for the use of the department of state revenue.
As added by P.L.252-2003, SEC.14.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-5. Cost to the Distributor; Further Definition

Sec. 5. When one distributor sells cigarettes to any other distributor, the former shall not be required to include in his selling price to the latter cost to the distributor as provided in section 2(j) of this chapter, but the latter distributor, upon resale to the retailer, shall be subject to the provisions of section 2(j) of this chapter.
Formerly: Acts 1949, c.51, s.5. As amended by P.L.152-1986, SEC.36.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-6. Exceptions

Sec. 6. The provisions of this chapter shall not apply to sales at retail or sales at wholesale made:
(a) in an isolated transaction and not in the usual course of business;
(b) where cigarettes are offered for sale or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes and said advertising, offer to sell, or sale shall state the reason thereof and the quantity of such cigarettes offered for sale or to be sold;
(c) where cigarettes are offered for sale or sold as imperfect or damaged and said offering to sell or sale shall state the reason therefor and the quantity of such cigarettes offered for sale or to be sold;
(d) where cigarettes are sold upon the final liquidation of a business; or
(e) where cigarettes are offered for sale or sold by any fiduciary or other officer acting under the order or direction of any court.
Formerly: Acts 1949, c.51, s.6. As amended by P.L.152-1986, SEC.37.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-7. Sale to Meet Price of Competitor

Sec. 7. (a) Any retailer may offer to sell or sell cigarettes at a price made in good faith to meet the price of a competitor who is selling the same article at cost to him as a retailer, as defined in section 2(i) of this chapter. Any distributor may offer to sell or sell cigarettes at a price made in good faith to meet the price of a competitor who is rendering the same type of service and is selling the same article at cost to him as a distributor, as defined in section 2(j) of this chapter. The price of cigarettes offered for sale or sold under the exceptions specified in section 6 of this chapter shall not be considered the price of a competitor and shall not be used as a basis for establishing prices below cost, nor shall the price established at a bankrupt sale be considered the price of a competitor within the purview of this section.
(b) In the absence of proof of the price of a competitor under this section, the lowest cost to the retailer or the lowest cost to the distributor, as the case may be, determined by any cost survey made pursuant to section 11 of this chapter, may be deemed the price of a competitor within the meaning of this section.
Formerly: Acts 1949, c.51, s.7. As amended by P.L.152-1986, SEC.38.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-8. Contract in Violation of Chapter; Contract

Sec. 8. Any contract, expressed or implied, made by any person in violation of any of the provisions of this chapter is declared to be an illegal and void contract, and no recovery thereon shall be had.
Formerly: Acts 1949, c.51, s.8. As amended by P.L.152-1986, SEC.39.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-9. Evidence to Establish Cost

Sec. 9. (a) In determining cost to the retailer and cost to the distributor, the court or the department, as the case may be, shall receive and consider as bearing on the bona fides of such cost evidence tending to show that any person complained against under any of the provisions of this chapter purchased cigarettes with respect to the sale of which complaint is made at a fictitious price, or upon terms, or in such manner, or under such invoices, as to conceal the true cost, discounts, or terms of purchase, and shall also receive and consider as bearing on the bona fides of such cost evidence of the normal, customary, and prevailing terms and discounts in connection with other sales of a similar nature in the trade area or state.
(b) Merchandise given gratis or payment made to a retailer or distributor for display, or advertising, or promotion purposes, or otherwise shall not be considered in determining the cost of cigarettes to the retailer or distributor.
Formerly: Acts 1949, c.51, s.9. As amended by P.L.152-1986, SEC.40.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-10. Evidence of Price Outside Ordinary Channels of Trade

Sec. 10. (a) In establishing the cost of cigarettes to the retailer or distributor, the invoice cost of said cigarettes purchased at a forced, bankrupt, or close-out sale, or other sale outside of the ordinary channels of trade, may not be used as a basis for justifying a price lower than one based upon the replacement cost of the cigarettes to the retailer or distributor, within thirty (30) days prior to the date of sale, in the quantity last purchased, through the ordinary channels of trade.
(b) Any cigarettes that are imported or reimported into the United States for sale or distribution under a trade name, trade dress, or trademark that is the same as or confusingly similar to a trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in the United States are presumed to be purchased outside the ordinary channels of trade.
Formerly: Acts 1949, c.51, s.10. As amended by P.L.21-2000, SEC.9.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-11. Cost Survey as Evidence

Sec. 11. Where a cost survey pursuant to recognized statistical and cost accounting practices has been made for the trading area in which the offense is committed to establish the lowest cost to the retailer and the lowest cost to the distributor, said cost survey shall be deemed competent evidence to be used in proving the cost to the person complained against within the provisions of this chapter.
Formerly: Acts 1949, c.51, s.11. As amended by P.L.152-1986, SEC.41.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-12. Injunction

Sec. 12. (a) The department, or any person injured by any violation or who shall suffer injury from any threatened violation of this chapter, may maintain an action in any court of equitable jurisdiction to prevent, restrain, or enjoin such violation or threatened violation. If in such action a violation or threatened violation of this chapter shall be established, the court shall enjoin and restrain or otherwise prohibit such violation or threatened violation, and in addition thereto, the court shall assess in favor of the plaintiff and against the defendant the costs of suit including reasonable attorney's fees. In such action it shall not be necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff in said action, in addition to such injunctive relief and costs of suit, including reasonable attorney's fees, shall be entitled to recover from the defendant the actual damages sustained by him.
(b) In the event that no injunctive relief is sought or required, any person injured by a violation of this chapter may maintain an action for damages and costs of suit in any court of general jurisdiction.
Formerly: Acts 1949, c.51, s.12. As amended by P.L.152-1986, SEC.42.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 2. Cigarette Fair Trade Act › 24-3-2-13. Rules; Powers of Department

Sec. 13. (a) The department may adopt rules for the enforcement of this chapter, and the department is empowered to and may undertake a cost survey, as provided for in section 11 of this chapter. The department may, in accordance with IC 4-21.5-3, suspend or revoke any registration certificate issued by it to a distributor under IC 6-7-1 for failure of any registrant to comply with this chapter or any rule adopted under this chapter.
(b) All the powers vested in the department by IC 6-7-1 shall be available to the department in the enforcement of this chapter.
Formerly: Acts 1949, c.51, s.13. As amended by P.L.152-1986, SEC.43; P.L.7-1987, SEC.105.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-1. Findings Regarding Cigarette Smoking

Sec. 1. The General Assembly makes the following findings:
(1) Cigarette smoking presents serious public health concerns to the state and to the citizens of Indiana. The Surgeon General has determined that smoking causes lung cancer, heart disease, and other serious diseases, and that there are hundreds of thousands of tobacco related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking.
(2) Cigarette smoking also presents serious financial concerns for the state. Under certain health care programs, the state may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance.
(3) Under these programs, the state pays millions of dollars each year to provide medical assistance for these persons for health conditions associated with cigarette smoking.
(4) It is the policy of the state that financial burdens imposed on the state by cigarette smoking be borne by tobacco product manufacturers rather than by the state to the extent that such manufacturers either determine to enter into a settlement with the state or are found culpable by the courts.
(5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the "Master Settlement Agreement", with the state. The Master Settlement Agreement obligates these manufacturers, in return for a release of past, present, and certain future claims against them as described in the Master Settlement Agreement, to:
(A) pay substantial sums to the state (tied in part to their volume of sales);
(B) fund a national foundation devoted to the interests of public health; and
(C) make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.
(6) It would be contrary to the policy of the state if tobacco product manufacturers who determine not to enter into such a settlement could use a resulting cost advantage to derive large, short term profits in the years before liability may arise without ensuring that the state will have an eventual source of recovery from them if they are proven to have acted culpably. It is thus in the interest of the state to require that such manufacturers establish a reserve fund to guarantee a source of compensation and to prevent such manufacturers from deriving large, short term profits and then becoming judgment proof before liability may arise.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-2. "Adjusted for Inflation"

Sec. 2. As used in this chapter, "adjusted for inflation" means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-3. "Affiliate"

Sec. 3. As used in this chapter, "affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for purposes of this definition, the terms "owns", "is owned", and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent (10%) or more, and the term "person" means an individual, partnership, committee, association, corporation, or any other organization or group of persons.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-4. "Allocable Share"

Sec. 4. As used in this chapter, "allocable share" means Allocable Share as that term is defined in the Master Settlement Agreement.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-5. "Cigarette"

Sec. 5. As used in this chapter, "cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco;
(2) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
(3) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (1).
The term "cigarette" includes "roll-your-own" tobacco (i.e., any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For purposes of this definition of "cigarette", nine-hundredths (0.09) of an ounce of "roll-your-own" tobacco constitutes one (1) individual "cigarette".
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-6. "Master Settlement Agreement"

Sec. 6. As used in this chapter, "Master Settlement Agreement" means the settlement agreement (and related documents) entered into on November 23, 1998, by the state and leading United States tobacco product manufacturers.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-7. "Qualified Escrow Fund"

Sec. 7. As used in this chapter, "qualified escrow fund" means an escrow arrangement with a federally or state chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least one billion dollars ($1,000,000,000) where the arrangement requires that the financial institution hold the escrowed fund's principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing, or directing the use of the fund's principal except as consistent with this chapter.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-9. "Releasing Parties"

Sec. 9. As used in this chapter, "releasing parties" means Releasing Parties as that term is defined in the Master Settlement Agreement.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-10. "Tobacco Product Manufacturer"

Sec. 10. As used in this chapter, "tobacco product manufacturer" means an entity that after June 30, 1999, directly (and not exclusively through any affiliate):
(1) manufactures cigarettes anywhere that such manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer (except where such importer is an original participating manufacturer (as that term is defined in the Master Settlement Agreement) that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of subsection II(mm) of the Master Settlement Agreement and that pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States);
(2) is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or
(3) becomes a successor of an entity described in subdivision (1) or (2).
The term "tobacco product manufacturer" does not include an affiliate of a tobacco product manufacturer unless the affiliate itself falls within subdivision (1), (2), or (3).
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-11. "Units Sold"

Sec. 11. (a) As used in this chapter, "units sold" means the number of individual cigarettes sold in Indiana by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) during the year in question. The department of state revenue shall, in the manner provided by IC 4-22-2, adopt rules that are necessary to ascertain the number of units sold of such tobacco product manufacturer for each year regardless of whether the state excise tax was due or collected.
(b) The term does not include cigarettes sold on federal military installations or that are otherwise exempt from state excise tax under federal law.
(c) For purposes of this section, concerning cigarettes for which the state cigarette or other tobacco product tax is paid, the cigarettes are considered as being sold in Indiana:
(1) upon the affixing of the state cigarette tax stamp; or
(2) for "roll your own" tobacco, when the state tax on other tobacco products is paid.
As added by P.L.223-1999, SEC.1. Amended by P.L.231-2015, SEC.11.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-12. Tobacco Product Manufacturers Required to Become Participating Manufacturer or Place Money in Qualified Escrow Fund

Sec. 12. Any tobacco product manufacturer selling cigarettes to consumers within Indiana (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) after June 30, 1999, shall do one (1) of the following:
(1) Become a participating manufacturer (as that term is defined in section II(jj) of the Master Settlement Agreement) and generally perform its financial obligations under the Master Settlement Agreement; or
(2) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts (as such amounts are adjusted for inflation):
(A) 1999, $0.0094241 per unit sold after June 30, 1999.
(B) 2000, $0.0104712 per unit sold.
(C) For each of 2001 and 2002, $0.0136125 per unit sold.
(D) For each of 2003 through 2006, $0.0167539 per unit sold.
(E) For each of 2007 and each year thereafter, $0.0188482 per unit sold.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3. Qualified Escrow Fund for Tobacco Product Manufacturers › 24-3-3-14. Certification of Compliance With Chapter; Failure to Make Annual Deposit

Sec. 14. (a) Each tobacco product manufacturer that elects to place funds into escrow under section 12(2) of this chapter shall annually certify to the attorney general that it is in compliance with this chapter. The attorney general may bring a civil action on behalf of the state against any tobacco product manufacturer that fails to place into escrow the funds required under section 12 and section 13 of this chapter. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under section 12(2) of this chapter shall:
(1) Be required within fifteen (15) days to place sufficient funds into escrow to bring it into compliance with this chapter. The court, upon a finding of a violation of section 12(2) of this chapter, may also impose a civil penalty to be paid to the state general fund in an amount not to exceed five percent (5%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent (100%) of the original amount improperly withheld from escrow.
(2) In the case of a knowing violation, be required within fifteen (15) days to place sufficient funds into escrow to bring it into compliance with section 12(2) of this chapter. The court, upon a finding of a knowing violation of section 12(2) of this chapter, may also impose a civil penalty to be paid to the state general fund in an amount not to exceed fifteen percent (15%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent (300%) of the original amount improperly withheld from escrow.
(3) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within Indiana (whether directly or through a distributor, retailer or similar intermediary) for a period not to exceed two (2) years.
(b) Each failure to make an annual deposit required under section 12(2) of this chapter constitutes a separate violation.
As added by P.L.223-1999, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3.5. Tobacco Qualified Escrow Fund Proceedings › 24-3-3.5-1. Disclosure

Sec. 1. Notwithstanding any other provision of law, for any official purpose, including enforcing IC 24-3-3 or a judgment in a civil action based on IC 24-3-3, the attorney general may disclose information obtained under IC 24-3-3-11 or IC 24-3-3-14.
As added by P.L.33-2002, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 3.5. Tobacco Qualified Escrow Fund Proceedings › 24-3-3.5-2. Attorney's Fees

Sec. 2. The attorney general is entitled to reasonable attorney's fees from a tobacco manufacturer in settlement of matters related to IC 24-3-3, or as a remedy for an adjudicated violation of IC 24-3-3.
As added by P.L.33-2002, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-1. Applicability of Chapter

Sec. 1. This chapter does not apply to cigarettes sold or intended to be sold as duty free merchandise by a duty free sales enterprise that complies with federal requirements, including the requirements under 19 U.S.C. 1555(b). However, this chapter applies to cigarettes that are brought back into the United States that have not been assessed a federal tax or federal duty.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-2. "Cigarette"

Sec. 2. As used in this chapter, "cigarette" has the meaning set forth in IC 24-3-2-2(a).
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-4. "Importer"

Sec. 4. As used in this chapter, "importer'' means any of the following:
(1) A person in the United States to whom nontaxpaid tobacco products, cigarette papers, or cigarette tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned.
(2) A person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.
(3) A person who smuggles or unlawfully brings tobacco products, cigarette papers, or cigarette tubes into the United States.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-5. "Law Enforcement Officer"

Sec. 5. As used in this chapter, "law enforcement officer" has the meaning set forth in IC 35-31.5-2-185.
As added by P.L.21-2000, SEC.10. Amended by P.L.114-2012, SEC.47.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-6. "Manufacturer"

Sec. 6. As used in this chapter, "manufacturer" means a person who manufactures a product made from tobacco that is made for smoking or chewing, including snuff. However, the term does not include the following:
(1) A person who produces a product made from tobacco that is made for smoking or chewing, including snuff, solely for the person's own personal consumption or use.
(2) A proprietor of a customs bonded manufacturing warehouse with respect to the operation of the warehouse.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-7. "Person"

Sec. 7. As used in this chapter, "person" has the meaning set forth in IC 24-3-2-2(b).
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-8. Sale, Distribution, or Transportation of Prohibited Cigarettes

Sec. 8. As of October 1, 2000, a person may not sell, distribute, or transport into Indiana any of the following cigarettes:
(1) Cigarettes that have been marked for sale, distribution, or use outside the United States, including labels stating "For Export Only", "U.S. Tax-Exempt", and "For Use Outside U.S.".
(2) Cigarettes that do not comply with the federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333) or with other federal requirements regarding health warnings and other information on cigarette packages manufactured, packaged, or imported for sale, distribution, or use in the United States.
(3) Cigarettes that do not comply with federal trademark and copyright laws.
(4) Cigarettes that violate federal requirements on importation of previously exported tobacco products, including 26 U.S.C. 5754.
(5) Cigarettes that the person knows or has reason to know that the manufacturer did not intend to be sold, distributed, or used in the United States.
(6) Cigarettes that have not had the list of the cigarette's added ingredients submitted to the Secretary of the Department of Health and Human Services under 15 U.S.C. 1335a.
(7) Cigarettes that have had the package altered before the cigarettes are sold or distributed to the consumer that remove, conceal, or obscure any of the following:
(A) A marking that indicates the cigarettes are intended to be sold, distributed, or used outside the United States.
(B) A health warning or other information required under 15 U.S.C. 1333.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-9. Affixing Stamp on Prohibited Cigarettes

Sec. 9. A person may not affix a stamp (as defined by IC 6-7-1-9) on a package of cigarettes described in section 8 of this chapter.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-10. Monthly Reports of Imported Cigarettes

Sec. 10. (a) A person who, for the purpose of selling or distributing the cigarettes in Indiana, imports cigarettes into Indiana that were manufactured outside the United States, shall file a monthly report with the department and keep and maintain the records required under IC 6-7-1-19 and IC 6-7-1-19.5.
(b) The report required under subsection (a) must be signed by the person who imports the cigarettes, under penalties of perjury, and must contain the following information concerning cigarettes that the person imported during the preceding month:
(1) A copy of each of the following:
(A) The permit issued under 26 U.S.C. 5713 that allows the person to import the cigarettes into the United States.
(B) The United States Customs Service form concerning the cigarettes that contains the internal revenue tax information required by the federal Bureau of Alcohol, Tobacco, Firearms and Explosives.
(2) A statement that includes the following information:
(A) The brand and brand styles of the cigarettes imported.
(B) The quantity of each brand style of the cigarettes imported.
(C) The name and address of each person to whom the cigarettes have been shipped.
(3) A statement signed by an officer of the manufacturer or importer, under the penalties for perjury, that states whether the manufacturer is a participant in the escrow fund under IC 24-3-3-12 and certifies that the manufacturer or importer has complied with the following:
(A) The federal cigarette package health warning requirements (15 U.S.C. 1333) and the federal ingredient reporting requirements (15 U.S.C. 1335a).
(B) The qualified escrow fund for tobacco product manufacturers requirements under IC 24-3-3.
As added by P.L.21-2000, SEC.10. Amended by P.L.1-2006, SEC.409.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-11. Powers of Department

Sec. 11. The department may do the following:
(1) Adopt rules under IC 4-22-2 to implement this chapter.
(2) Assess tax due, penalties, and interest on cigarettes in violation of this chapter.
(3) Revoke or suspend the registration certificate issued under IC 6-7-1-16 of a person who violates this chapter.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-12. Seizure of Cigarettes; Search Warrants

Sec. 12. (a) If the department or a law enforcement officer discovers cigarettes that are in violation of section 8 or 9 of this chapter, the department or a law enforcement officer may seize and take possession of the cigarettes together with any vending machine or receptacle in which the cigarettes 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 or law enforcement agency shall, within a reasonable time after the seizure, destroy the confiscated cigarettes and vending machine or receptacle.
(b) The confiscation, destruction, sale, or redemption of cigarettes does not relieve a person of any penalties imposed for violation of this chapter.
(c) 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 or a law enforcement officer may make an affidavit for a search warrant under IC 35-33-5. If the judge issues a search warrant under IC 35-33-1, a law enforcement officer or an authorized agent of the department may search any place or vehicle designated in the affidavit and search warrant and seize any cigarettes.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-13. Enforcement Powers; Prosecution of Violations

Sec. 13. (a) This chapter may be enforced by the department or a law enforcement officer.
(b) Upon referral of a violation of this chapter by the department or a law enforcement officer, the prosecuting attorney or the attorney general shall prosecute the person who violates this chapter.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-14. Injunctive or Equitable Relief

Sec. 14. In addition to any other remedy, any person may bring an action for appropriate injunctive or equitable relief for a violation of this chapter that caused actual damages to the person. The person who brings the action may recover actual damages, interest on the damages from the date the complaint was filed, costs, and reasonable attorney's fees. If the court finds that the violation was flagrant, the court may increase the recovery to an amount not exceeding three (3) times the amount of actual damages.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-15. Class a Misdemeanor; Sale, Distribution, or Transportation of Prohibited Cigarettes

Sec. 15. A person who knowingly or intentionally sells, distributes, or transports into Indiana cigarettes in violation of section 8 of this chapter commits a Class A misdemeanor.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-16. Class a Misdemeanor; Affixing Stamp on Prohibited Cigarettes

Sec. 16. A person who knowingly or intentionally sells, or distributes cigarettes that bear Indiana tax stamps affixed in violation of this chapter commits a Class A misdemeanor.
As added by P.L.21-2000, SEC.10.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 4. Cigarettes Produced for Export; Imported Cigarettes › 24-3-4-17. Penalty

Sec. 17. A person who:
(1) knowingly sells, distributes, or transports more than twelve thousand (12,000) cigarettes in violation of section 8 or 9 of this chapter; and
(2) has previously been convicted of an offense under section 15 or 16 of this chapter;
commits a Level 6 felony.
As added by P.L.21-2000, SEC.10. Amended by P.L.1-2001, SEC.29; P.L.158-2013, SEC.271.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-0.1. "Cigarette"

Sec. 0.1. As used in this chapter, "cigarette" has the meaning set forth in IC 6-7-1-2.
As added by P.L.160-2005, SEC.1.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-0.2. "Cigarette Manufacturer"

Sec. 0.2. As used in this chapter, "cigarette manufacturer" means a person or an entity that does the following:
(1) Manufactures cigarettes.
(2) Does one (1) of the following:
(A) Participates in the Master Settlement Agreement (as defined in IC 24-3-3-6) and performs the person's or entity's financial obligations under the Master Settlement Agreement.
(B) Places the applicable amount into a qualified escrow fund (as defined in IC 24-3-3-7).
(3) Pays all applicable taxes under IC 6-7-1.
As added by P.L.160-2005, SEC.2.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-0.3. "Commission"

Sec. 0.3. As used in this chapter, "commission" refers to the alcohol and tobacco commission created by IC 7.1-2-1-1.
As added by P.L.160-2005, SEC.3.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-1. "Delivery Sale"

Sec. 1. As used in this chapter, "delivery sale" means a transaction for the purchase of tobacco products in which an offer to purchase tobacco products is made:
(1) electronically using a computer network (as defined in IC 35-43-2-3);
(2) by mail; or
(3) by telephone;
and acceptance of the offer results in delivery of the tobacco products to a named individual or entity at a designated address.
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.4.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-1.5. "Distributor"

Sec. 1.5. As used in this chapter, "distributor" includes the following:
(1) A distributor as defined in IC 6-7-1-6.
(2) A distributor as defined in IC 6-7-2-2.
As added by P.L.160-2005, SEC.5.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-3. "Tobacco Product"

Sec. 3. As used in this chapter, "tobacco product" has the meaning set forth in IC 7.1-6-1-3. However, the term does not include a cigar or pipe tobacco.
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.6.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-4. Requirements

Sec. 4. Subject to section 4.5 of this chapter, a merchant may not mail or ship cigarettes as part of a delivery sale unless, before mailing or shipping the cigarettes, the merchant:
(1) obtains from the prospective customer a written statement signed by the prospective customer under penalty of perjury:
(A) providing the prospective customer's address and date of birth;
(B) advising the prospective customer that:
(i) signing another person's name to the statement required under this subdivision may subject the person to a civil monetary penalty of not more than one thousand dollars ($1,000); and
(ii) purchasing cigarettes by a person less than twenty-one (21) years of age is a Class C infraction under IC 35-46-1-10.5;
(C) confirming that the cigarette order was placed by the prospective customer;
(D) providing a warning under 15 U.S.C. 1333(a)(1); and
(E) stating the sale of cigarettes by delivery sale is a taxable event for purposes of IC 6-7-1;
(2) makes a good faith effort to verify the information in the written statement obtained under subdivision (1) by using a federal or commercially available data base; and
(3) receives payment for the delivery sale by a credit or debit card issued in the name of the prospective purchaser.
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.7; P.L.49-2020, SEC.22.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-4.5. Delivery Sale by Merchant; Penalties

Sec. 4.5. (a) This section applies to a merchant that is not a cigarette manufacturer.
(b) Except as provided in subsection (d), a merchant may not mail or ship cigarettes as part of a delivery sale to an Indiana resident or retailer (as defined in IC 24-3-2-2(d)) that is not a distributor.
(c) If the commission determines that a merchant has violated subsection (b):
(1) a distributor may not accept a shipment of cigarettes from the merchant for a period, not to exceed one (1) year, determined by the commission; and
(2) the commission may impose a civil penalty, not to exceed five thousand dollars ($5,000), on the merchant for each violation of subsection (b), as determined by the commission.
(d) A merchant may make a drop shipment of tobacco products to an Indiana resident or retailer that is billed through a distributor.
As added by P.L.160-2005, SEC.8.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-5. Mailing or Shipping Tobacco Products; Requirements; Penalties

Sec. 5. (a) A merchant who mails or ships cigarettes as part of a delivery sale shall:
(1) use a mailing or shipping service that requires the customer or a person at least twenty-one (21) years of age who is designated by the customer to:
(A) sign to accept delivery of the cigarettes; and
(B) present a valid driver's license issued under IC 9-24-3 or an identification card issued under IC 9-24-16 if the customer or the customer's designee, in the opinion of the delivery agent or employee of the mailing or shipping service, appears to be less than thirty (30) years of age;
(2) provide to the mailing or shipping service used under subdivision (1) proof of compliance with section 6(a) of this chapter; and
(3) include the following statement in bold type or capital letters on an invoice or shipping document:
INDIANA LAW PROHIBITS THE MAILING OR SHIPPING OF CIGARETTES TO A PERSON LESS THAN TWENTY-ONE (21) YEARS OF AGE AND REQUIRES PAYMENT OF ALL APPLICABLE TAXES.
(b) The commission may impose a civil penalty of not more than one thousand dollars ($1,000) if a mailing or shipping service:
(1) delivers cigarettes as part of a delivery sale without first receiving proof from the merchant of compliance with section 6(a) of this chapter; or
(2) fails to obtain a signature and proof of identification of the customer or the customer's designee under subsection (a)(1).
The commission shall deposit amounts collected under this subsection into the Richard D. Doyle youth tobacco education and enforcement fund established by IC 7.1-6-2-6.
(c) The following apply to a merchant that mails or ships cigarettes as part of a delivery sale without using a third party service as required by subsection (a)(1):
(1) The merchant shall require the customer or a person at least twenty-one (21) years of age who is designated by the customer to:
(A) sign to accept delivery of the cigarettes; and
(B) present a valid driver's license issued under IC 9-24-3 or identification card issued under IC 9-24-16 if the customer or the customer's designee, in the opinion of the merchant or the merchant's employee making the delivery, appears to be less than thirty (30) years of age.
(2) The commission may impose a civil penalty of not more than one thousand dollars ($1,000) if the merchant:
(A) delivers the cigarettes without first complying with section 6(a) of this chapter; or
(B) fails to obtain a signature and proof of identification of the customer or the customer's designee under subdivision (1).
The commission shall deposit amounts collected under this subdivision into the Richard D. Doyle youth tobacco education and enforcement fund established by IC 7.1-6-2-6.
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.9; P.L.49-2020, SEC.23; P.L.111-2021, SEC.96.
2023 Indiana Code › Title 24. Trade Regulation › Article 3. Tobacco Products › Chapter 5. Delivery Sales of Tobacco Products › 24-3-5-6. Filing With Department of State Revenue; Compliance

Sec. 6. (a) A merchant shall, before mailing or shipping cigarettes as part of a delivery sale, provide the department of state revenue with a written statement containing the merchant's name, address, principal place of business, and each place of business in Indiana.
(b) A merchant who mails or ships cigarettes as part of a delivery sale shall, not later than the tenth day of the calendar month immediately following the month in which the delivery sale occurred, file with the department of state revenue a copy of the invoice for each delivery sale to a customer in Indiana. The invoice must include the following information:
(1) The name and address of the customer to whom the cigarettes were delivered.
(2) The brand name of the cigarettes that were delivered to the customer.
(3) The quantity of cigarettes that were delivered to the customer.
(c) A merchant who complies with 15 U.S.C. 376 for the delivery sale of cigarettes is considered to satisfy the requirements of this section.
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.10.