Ind. Admin. Code tit. 45, § 8.1-1-1 - Covered Transactions; Intent of Act
Current as of January 1, 1970
45 IAC 8.1-1-1 Covered transactions; intent of act
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-1
Sec. 1. The cigarette tax imposed by IC 6-7-1 is collected from the person or company who first sells, uses, consumes, handles, or distributes cigarettes within Indiana. The tax must be initially collected by the person or company engaged in the business of selling or purchasing cigarettes in Indiana as a distributor.
(Department of State Revenue; Reg. 6-7-1-1(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1800; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
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