Indiana Statutes

§ 24-3-4-1 — Applicability of chapter

Indiana § 24-3-4-1
JurisdictionIndiana
Art. 3TOBACCO PRODUCTS
Ch. 4Cigarettes Produced for Export; Imported Cigarettes

This text of Indiana § 24-3-4-1 (Applicability of chapter) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 24-3-4-1 (2026).

Text

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.

Nearby Sections

15
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Bluebook (online)
Indiana § 24-3-4-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/24-3-4-1.