Sec. 20. The excise taxes required by this chapter are intended to be in addition to any criminal penalties under IC 35-48-4 and forfeitures under IC 16-42-20 , IC 34-24-1 , or IC 34-24-2 (or IC 34-4-30.1 or IC 34-4-30.5 before their repeal). IC 6-7-4 Chapter 4. Electronic Cigarette Tax 6-7-4-1 "Closed system cartridge" 6-7-4-2 "Consumable material" 6-7-4-3 "Department" 6-7-4-4 "Gross retail income" 6-7-4-5 "Open system container" 6-7-4-6 "Person" 6-7-4-7 "Retail dealer" 6-7-4-8 "Vapor product" 6-7-4-9 Rate of taxation; liability to remit tax 6-7-4-10 Electronic cigarette retail dealer's certificate; application process; bond requirement 6-7-4-11 Selling consumable material or vapor products 6-7-4-12 Liability for payment of taxes 6-7-4-13 Revenue from the tax 6-7-4-14 Rules
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