Section 45IAC8.1-1-27. Responsibilities of distributor and retailer to affix stamps

Latest version.

(a) Registered distributors must affix the proper stamp or stamps to each individual package of cigarettes, cigarette papers, cigarette wrappers, and cigarette tubes upon receipt of such cigarettes, except for those cigarettes exempted from the stamping requirement by IC 6-7-1.

(b) Retailers who receive unstamped cigarettes have the duty to make certain that stamps are affixed immediately on each individual package. (Department of State Revenue; Reg. 6-7-1-18(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1803; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');