Ind. Admin. Code tit. 45, § 8.1-1-16 - Stamp; Evidence of Tax Payment

Current as of January 1, 1970

45 Iac 8.1-1-16 - Stamp; Evidence of Tax Payment45 Iac 8.1-1-16 - Stamp; Evidence of Tax Payment

45 Iac 8.1-1-15 - Common Carriers; Duty to File on Prescribed Forms (repealed)45 Iac 8.1-1-17 - Registration Requirements (repealed)

45 IAC 8.1-1-16 Stamp; evidence of tax payment

Authority: IC 6-7-1-15; IC 6-8.1-3-3

Affected: IC 6-7-1-14

Sec. 16. (a) Payment of the tax imposed by IC 6-7-1 shall be evidenced by a stamp affixed to or on individual cigarette packages.

(b) Payment of the tax on books, and sets of cigarette papers, wrappers, or tubes, made or prepared for the purpose of making cigarettes, shall be evidenced by the proper denomination of stamps affixed to the package containing such books, sets, wrappers, or tubes.

(Department of State Revenue; Reg. 6-7-1-14(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1801; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)

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