Sec. 38. A retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or whose registration certificate has been suspended or revoked by the department is subject to a penalty not to exceed the greater of: (1) one hundred percent (100%) of the retail value of the cigarettes described in this section; or (2) five thousand dollars ($5,000); on each such purchase. IC 6-7-2 Chapter 2. Tobacco Products Tax 6-7-2-0.1 "Actual cost"; "actual cost list" 6-7-2-0.2 "Alternative nicotine product" 6-7-2-0.3 "Cigar" 6-7-2-0.5 "Closed system cartridge" 6-7-2-0.7 "Consumable material" 6-7-2-1 "Department" 6-7-2-2 "Distributor" 6-7-2-2.1 "Moist snuff" 6-7-2-3 "Person" 6-7-2-3.1 "Pipe tobacco" 6-7-2-3.3 "Remote seller" 6-7-2-3.5 "Taxable product" 6-7-2-4 "Retail dealer" 6-7-2-5 "Tobacco product" 6-7-2-5.5 "Vapor product" 6-7-2-6 "Wholesale price" 6-7-2-7 Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly 6-7-2-7 Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly 6-7-2-7.5 Tax on distribution of closed system cartridges; rate; time of imposition 6-7-2-7.5 Tax on distribution of closed system cartridges; rate; time of imposition 6-7-2-7.7 Sale of taxable products in Indiana by remote sellers 6-7-2-8 Distributor's license 6-7-2-8.5 Remote seller distributor's license; application requirements; calculation of the tax; bond requirement 6-7-2-9 Change of location; license reissuance 6-7-2-10 Surrender of license; refund 6-7-2-11 Revocation or suspension of license 6-7-2-11.5 Department may refuse to issue or renew a license; reasons 6-7-2-12 Electronic filing of returns and remitting of taxes 6-7-2-13 Collection allowance 6-7-2-14 Credit or refund of taxes 6-7-2-14.5 Deduction for certain receivables 6-7-2-15 Registration of manufacturer, importer, broker, or shipper distributing to distributor 6-7-2-16 Manufacturer, importer, broker, or shipper; proof of distributions 6-7-2-17 Deposit of revenues 6-7-2-18 Distribution without a license; offense 6-7-2-19 Manufacturer noncompliance; offense 6-7-2-20 Record keeping violations 6-7-2-21 Distributor or remote seller offenses 6-7-2-22 Listed tax 6-7-2-23 Federal sales; exemption 6-7-2-24 Civil penalty for purchase of taxable products from a distributor that is not licensed
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