§ 24-3-4-10 — Monthly reports of imported cigarettes

(a) A person who, for the purpose of selling
or distributing the cigarettes in Indiana, imports cigarettes into Indiana
that were manufactured outside the United States, shall file a monthly
report with the department and keep and maintain the records required
under IC 6-7-1-19 and IC 6-7-1-19.5.
(b) The report required under subsection (a) must be signed by the
person who imports the cigarettes, under penalties of perjury, and must
contain the following information concerning cigarettes that the person
imported during the preceding month:
(1) A copy of each of the following:
(A) The permit issued under 26 U.S.C. 5713 that allows the
person to import the cigarettes into the United States.
(B) The United States Customs Service form concerning the
cigarettes that contains the internal revenue tax information
required by the federal Bureau of Alcohol, Tobacco, Firearms
and Explosives.
(2) A statement that includes the following information:
(A) The brand and brand styles of the cigarettes imported.
(B) The quantity of each brand style of the cigarettes imported.
(C) The name and address of each person to whom the
cigarettes have been shipped.
(3) A statement signed by an officer of the manufacturer or
importer, under the penalties for perjury, that states whether the
manufacturer is a participant in the escrow fund under IC 24-3-3-12 and certifies that the manufacturer or importer has
complied with the following:
(A) The federal cigarette package health warning requirements
(15 U.S.C. 1333) and the federal ingredient reporting
requirements (15 U.S.C. 1335a).
(B) The qualified escrow fund for tobacco product
manufacturers requirements under IC 24-3-3.

Legislative History

As added by P.L.21-2000, SEC.10. Amended by P.L.1-2006, SEC.409.