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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 45. DEPARTMENT OF STATE REVENUE |
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Article 45IAC8.1. CIGARETTE TAX |
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Rule 45IAC8.1-1. General Provisions |
Section 45IAC8.1-1-20. Display of tax stamps on individual packages of cigarettes
Latest version.
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(a) Approved tax stamps furnished and sold by the department must be physically affixed to individual packages of cigarettes, cigarette papers, cigarette tubes, and cigarette wrappers.
(b) Tax stamps shall be securely attached to each individual package of cigarettes so as to be clearly visible.
(c) Tax stamps must be placed on each individual package originally sold to consumers as distinguished from the carton or larger containers of cigarettes. (Department of State Revenue; Reg. 6-7-1-15(d)(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1802; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)