Ind. Admin. Code tit. 45, § 8.1-1-27 - Responsibilities of Distributor and Retailer to Affix Stamps

Current as of January 1, 1970

45 Iac 8.1-1-27 - Responsibilities of Distributor and Retailer to Affix Stamps45 Iac 8.1-1-27 - Responsibilities of Distributor and Retailer to Affix Stamps

45 Iac 8.1-1-26 - Purchase of Tax Stamps 45 Iac 8.1-1-28 - Exception to Stamping Requirements for Items in Interstate Commerce

45 IAC 8.1-1-27 Responsibilities of distributor and retailer to affix stamps

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

Affected: IC 6-7-1-18

Sec. 27. (a) Registered distributors must affix the proper stamp or stamps to each individual package of cigarettes, cigarette papers, cigarette wrappers, and cigarette tubes upon receipt of such cigarettes, except for those cigarettes exempted from the stamping requirement by IC 6-7-1.

(b) Retailers who receive unstamped cigarettes have the duty to make certain that stamps are affixed immediately on each individual package.

(Department of State Revenue; Reg. 6-7-1-18(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1803; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)

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