Title 6, TAXATION

Sec. 17. (a) Distributors who hold certificates and retailers shall be agents of the state in the collection of the taxes imposed by this chapter and the amount of the tax levied, assessed, and imposed by this chapter on cigarettes sold, exchanged, bartered, furnished, given away…

Sec. 17.2. (a) The department may, after fifteen (15) days written notice, revoke or suspend the registration certificate of any distributor for any violation of, or noncompliance with, the provisions of this chapter, or for noncompliance with any lawful rule or regulation promul…

Sec. 17.5. (a) Except as otherwise provided in this section, in determining the amount to pay for stamps purchased under this chapter, a distributor is entitled to a credit against the cost of stamps purchased in an amount equal to the distributor's receivables that: (1) are attr…

Sec. 18. (a) A distributor shall include with each shipment or delivery of cigarettes an invoice showing complete details of the transactions. A distributor shall also make a duplicate invoice at the time of shipping or delivering any cigarettes, showing complete details of each …

Sec. 18.5. (a) The tax imposed under this chapter does not apply to the following types of sales or other dispositions: (1) Except as provided in subsection (b), sales or other dispositions of cigarettes to the United States government or its agencies and instrumentalities. (2) C…

Sec. 19. (a) A distributor of cigarettes shall keep and preserve for three (3) years complete and accurate books, records, and invoices, showing the purchase and sale of all cigarettes held, purchased, sold, disposed of, manufactured, brought in, or caused to be brought in from o…

Sec. 19.5. A person who transports cigarettes which do not bear an Indiana tax stamp over Indiana highways shall carry invoices or delivery tickets for those cigarettes containing the following information: (1) the name and address of the consignor or seller; (2) the name and add…

Sec. 2. (a) Except as provided in subsection (b), as used in this chapter, "cigarette" means and includes any roll for smoking or heating made wholly or in part of tobacco, irrespective of size or shape and irrespective of tobacco being flavored, adulterated, or mixed with any ot…

Sec. 21. (a) A distributor or other person who knowingly sells or offers for sale an individual package that has been affixed with a fraudulent, spurious, imitation, or counterfeit stamp, or stamp which has been previously affixed, commits a Level 5 felony. (b) A person who knowi…

Sec. 22. A person required by this chapter to keep records who recklessly: (1) fails to keep the record so required; (2) falsifies the records; or (3) fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility…

Sec. 23. A person who recklessly violates any provision of this chapter for which no other provision for punishment has been made commits a Class B misdemeanor. Formerly: Acts 1947, c.222, s.22. As amended by Acts 1978, P.L.2, SEC.647.

Sec. 24. (a) Whenever the department discovers any cigarettes which are subject to tax under this chapter and upon which the tax has not been paid or the stamps affixed as required, it may seize and take possession of the cigarettes together with any vending machine or receptacle…

Sec. 25. When the department has reason to believe that any cigarettes are being kept, sold, offered for sale, or given away in violation of this chapter, an officer of the department may make affidavit of such fact, describing the place or thing to be searched before a court of …

Sec. 27. (a) Distributors shall notify the department when stamps or individual packages to which stamps have been affixed have become mutilated, or otherwise unfit for use. The department shall issue replacement stamps to the distributor without cost if the department determines…

Sec. 28.1. The taxes, registration fees, fines, or penalties collected under this chapter shall be deposited in the following manner: (1) One and seventy-six hundredths percent (1.76%) of the money shall be deposited in a fund to be known as the cigarette tax fund. (2) The follow…

Sec. 29.1. (a) One-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows: (1) The amount to which subsection (d) applies is annually appropriated to the division of soil conservation for the purpose set forth in subsection (d). (2) The remainder o…

Sec. 29.3. One-sixth (1/6) of the money in the cigarette tax fund shall be deposited in the clean water Indiana fund established by IC 14-32-8-6. As added by P.L.241-2005, SEC.2.

Sec. 3. As used in this chapter, "individual package" means and includes every individual packet, box, or other container used to contain or to convey cigarettes to the consumer. Formerly: Acts 1947, c.222, s.3. As amended by Acts 1980, P.L.60, SEC.1; P.L.191-2016, SEC.2; P.L.128…

Sec. 30.1. (a) Two-thirds (2/3) of the money in the cigarette tax fund is annually appropriated to the cities and towns of this state and to certain local governmental entities. (b) The amount which is allocated to each city or town under this section equals the product of: (1) t…

Sec. 30.2. (a) There is annually appropriated to the Indiana department of health one hundred ninety thousand dollars ($190,000) from the state general fund for the purpose of providing supplementary funding for the WIC (Women, Infants, and Children) program (42 U.S.C. 1786) in I…

Sec. 31.1. (a) The fiscal body of each city and the fiscal body of each town shall, by ordinance or resolution, establish a cumulative capital improvement fund for the city or town. Except as otherwise provided in subsection (c), the city or town may only use money in its cumulat…

Sec. 35. It shall be unlawful to procure or induce the evasion of any tax imposed by this chapter. It shall be unlawful for any person to advertise, print, publish, or circulate through or by use of any medium of communication any advertisement or offer to sell cigarettes within …

Sec. 36. It is a Class C misdemeanor for a person to make any false report or false statement in any report, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. Formerly: Acts 1947, c.222, s.28a; Acts 1969, c.324, s.3…

Sec. 37. (a) All reports required to be filed under this chapter must be filed in an electronic format prescribed by the department. (b) All taxes required to be remitted under this chapter must be remitted in an electronic format prescribed by the department. As added by P.L.166…

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 gr…

Sec. 4. As used in this chapter, the term "person" means and includes any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, limited liability company, joint venture, pool, syn…

Sec. 5. As used in this chapter, "department" means the Indiana department of state revenue and its duly authorized assistants and employees. Formerly: Acts 1947, c.222, s.5; Acts 1963(ss), c.37, s.2. As amended by Acts 1980, P.L.61, SEC.12; P.L.128-2026, SEC.34.

Sec. 6. As used in this chapter, "distributor" means and includes every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases cigarettes directly from a manufacturer of cigarettes, or …

Sec. 7. As used in this chapter, "retailer" means every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.…

Sec. 7.5. As used in this chapter, "consumer" means a person using a cigarette or cigarettes for the purpose of smoking. As added by P.L.128-2026, SEC.37.

Sec. 8. As used in this chapter, "consumption" or "consume" means the possession for use or the use of a cigarette or cigarettes for the purpose of smoking. Formerly: Acts 1947, c.222, s.8. As amended by P.L.128-2026, SEC.38.

Sec. 9. As used in this chapter, "stamps" means the stamps printed, manufactured, or made by authority of the department, as provided in this chapter, and issued, sold, or circulated by it and by the use of which the tax levied under this chapter is paid. The term also means any …

Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, corporation, limited…

Sec. 11. A person reporting and paying a tax levied under this chapter is entitled to be reimbursed by the owner or owners immediately upon payment of the tax and shall deduct the amount of the payment from anything due to the owners. A person paying and deducting the tax is not …

Sec. 12. The department shall administer the tax imposed under this chapter. Any forms, returns, or reports required to be filed under this chapter shall contain the information as the department may reasonably require for the administration of this chapter. Formerly: Acts 1947, …

Sec. 18. The tax imposed by this chapter shall be in addition to all other taxes, excises, and fees levied under any other statute. Formerly: Acts 1947, c.278, s.18. As amended by P.L.2-1988, SEC.37; P.L.109-1988, SEC.16.

Sec. 19. Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be a tax is a trustee of the amounts so charged, deducted, or receive…

Sec. 19.5. A taxpayer may apply for a refund on forms prescribed by the department by identifying the amount and date of the alleged overpayment and the area in which the petroleum products were produced. The application for refund must include any supporting documentation as is …

Sec. 2. As used in this chapter, "department" refers to the department of state revenue. Formerly: Acts 1947, c.278, s.2. As amended by P.L.2-1988, SEC.34; P.L.109-1988, SEC.6.

Sec. 23. (a) Every taxpayer shall keep and maintain proper books and records sufficient to adequately reflect the severance of all petroleum products and their value for a period of three (3) years from the date of the filing of the return and the payment of the tax for each taxa…

Sec. 24. It is a Class B misdemeanor for a person to fail to make any return required to be made under this chapter, or to make any false return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. It is a Class B mis…

Sec. 27. (a) Money received under this chapter shall be paid by the department into a fund to be kept by the treasurer of state and known as the oil and gas fund. (b) Money paid into this fund shall be devoted to the following purposes upon appropriation: (1) To the expenses of a…

Sec. 28. No part of the oil and gas fund reverts to the general fund of the state at the close of any fiscal year. As added by P.L.109-1988, SEC.18.

Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article. Formerly: Acts 1947, c.278, s.3. As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.

Sec. 4. As used in this chapter, "value" means the price paid or offered to be paid for petroleum of a like grade or gravity in the field or pool in which such well is located, and, if no such price be paid or offered, then as determined pursuant to the rules of the department. F…

Sec. 5. (a) As used in this chapter, "petroleum" means all hydrocarbons produced at a well in a liquid or gaseous state. (b) As used in this chapter, "natural gas" means petroleum that maintains a gaseous state at atmospheric conditions. (c) As used in this chapter, "oil" means p…