Indiana Statutes
§ 24-3-4-1 — Applicability of chapter
This chapter does not apply to cigarettes sold or
intended to be sold as duty free merchandise by a duty free sales
enterprise that complies with federal requirements, including the
requirements under 19 U.S.C. 1555(b). However, this chapter applies
to cigarettes that are brought back into the United States that have not
been assessed a federal tax or federal duty.
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Related
§ 1555
19 U.S.C. § 1555
Legislative History
As added by P.L.21-2000, SEC.10.
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