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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 45IAC8.1-1-31. Additional reports for transactions made out of state
Latest version.
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Indiana distributors claiming exemption from the tax on cigarettes on the ground that shipment or deliveries were made out of state shall file a report on forms prescribed by the department and shall contain such other information as the department may reasonably require. (Department of State Revenue; Reg. 6-7-1-19(030); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1804; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)