Ind. Admin. Code tit. 45, § 8.1-1-31 - Additional Reports for Transactions Made Out of State
Current as of January 1, 1970
45 IAC 8.1-1-31 Additional reports for transactions made out of state
Authority: IC 6-8.1-3-3
Affected: IC 6-7-1-19; IC 6-7-1-19.5
Sec. 31. Indiana distributors claiming exemption from the tax on cigarettes on the ground that shipment or deliveries were made out of state shall file a report on forms prescribed by the department and shall contain such other information as the department may reasonably require.
(Department of State Revenue; Reg. 6-7-1-19(030); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1804; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)
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