Indiana · Regulations
Rule 1 — General Provisions
42 sections
42 sections
- 45 IAC 8.1-1-145 IAC 8.1-1-1 Covered transactions; intent of act
- 45 IAC 8.1-1-245 IAC 8.1-1-2 Distribution of sample packages; collection of tax by manufacturer
- 45 IAC 8.1-1-345 IAC 8.1-1-3 Exemption; sales to United States government
- 45 IAC 8.1-1-445 IAC 8.1-1-4 "Cigarette" defined (Repealed)Repealed
- 45 IAC 8.1-1-545 IAC 8.1-1-5 "Individual package" defined (Repealed)Repealed
- 45 IAC 8.1-1-645 IAC 8.1-1-6 "Person" or "company" defined (Repealed)Repealed
- 45 IAC 8.1-1-745 IAC 8.1-1-7 "Department" defined (Repealed)Repealed
- 45 IAC 8.1-1-845 IAC 8.1-1-8 "Distributor" defined (Repealed)Repealed
- 45 IAC 8.1-1-945 IAC 8.1-1-9 "Retailer" defined (Repealed)Repealed
- 45 IAC 8.1-1-1045 IAC 8.1-1-10 "Consumption", "consumer", "consume" defined (Repealed)Repealed
- 45 IAC 8.1-1-1145 IAC 8.1-1-11 "Stamps" defined (Repealed)Repealed
- 45 IAC 8.1-1-1245 IAC 8.1-1-12 "Counterfeit stamps" defined (Repealed)Repealed
- 45 IAC 8.1-1-1345 IAC 8.1-1-13 "Drop shipment" defined (Repealed)Repealed
- 45 IAC 8.1-1-1445 IAC 8.1-1-14 Covered transactions; date of sale or use (Repealed)Repealed
- 45 IAC 8.1-1-1545 IAC 8.1-1-15 Common carriers; duty to file on prescribed forms (Repealed)Repealed
- 45 IAC 8.1-1-1645 IAC 8.1-1-16 Stamp; evidence of tax payment
- 45 IAC 8.1-1-1745 IAC 8.1-1-17 Registration requirements (Repealed)Repealed
- 45 IAC 8.1-1-1845 IAC 8.1-1-18 Distributor's registration certificate; revocation or suspension
- 45 IAC 8.1-1-1945 IAC 8.1-1-19 Conduct of hearings; investigations
- 45 IAC 8.1-1-2045 IAC 8.1-1-20 Display of tax stamps on individual packages of cigarettes
- 45 IAC 8.1-1-2145 IAC 8.1-1-21 Meter as alternate to stamps (Repealed)Repealed
- 45 IAC 8.1-1-2245 IAC 8.1-1-22 Tampering with meter (Repealed)Repealed
- 45 IAC 8.1-1-2345 IAC 8.1-1-23 Requirement to display stamps in vending machines
- 45 IAC 8.1-1-2445 IAC 8.1-1-24 Authorization of financial institutions to recharge meters (Repealed)Repealed
- 45 IAC 8.1-1-2545 IAC 8.1-1-25 Bonding of registrant
- 45 IAC 8.1-1-2645 IAC 8.1-1-26 Purchase of tax stamps
- 45 IAC 8.1-1-2745 IAC 8.1-1-27 Responsibilities of distributor and retailer to affix stamps
- 45 IAC 8.1-1-2845 IAC 8.1-1-28 Exception to stamping requirements for items in interstate commerce
- 45 IAC 8.1-1-2945 IAC 8.1-1-29 Distributor's records
- 45 IAC 8.1-1-3045 IAC 8.1-1-30 Distributor's reports
- 45 IAC 8.1-1-3145 IAC 8.1-1-31 Additional reports for transactions made out of state
- 45 IAC 8.1-1-3245 IAC 8.1-1-32 Counterfeit stamps; penalty (Repealed)Repealed
- 45 IAC 8.1-1-3345 IAC 8.1-1-33 Affixing counterfeit or previously used stamps; penalty (Repealed)Repealed
- 45 IAC 8.1-1-3445 IAC 8.1-1-34 Record keeping violations; penalty (Repealed)Repealed
- 45 IAC 8.1-1-3545 IAC 8.1-1-35 Other violations; penalty (Repealed)Repealed
- 45 IAC 8.1-1-3645 IAC 8.1-1-36 Seizure of property; resale by department; redemption (Repealed)Repealed
- 45 IAC 8.1-1-3745 IAC 8.1-1-37 Selling unstamped cigarettes; penalty (Repealed)Repealed
- 45 IAC 8.1-1-3845 IAC 8.1-1-38 Search warrants for untaxed cigarettes (Repealed)Repealed
- 45 IAC 8.1-1-3945 IAC 8.1-1-39 Mutilated stamps; replacement (Repealed)Repealed
- 45 IAC 8.1-1-4045 IAC 8.1-1-40 Unused stamps; refund
- 45 IAC 8.1-1-4145 IAC 8.1-1-41 Procuring or inducing tax evasion; unlawful advertising (Repealed)Repealed
- 45 IAC 8.1-1-4245 IAC 8.1-1-42 Falsified reports; penalty (Repealed)Repealed