Indiana § 24-3-4-4 "Importer"

Indiana Statutes

§ 24-3-4-4 — "Importer"

Indiana § 24-3-4-4

Art. 3TOBACCO PRODUCTS

Ch. 4Cigarettes Produced for Export; Imported Cigarettes

This text of Indiana § 24-3-4-4 ("Importer") 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 § 24-3-4-4 (2026).

Text

As used in this chapter, "importer'' means any of the following:

(1)A person in the United States to whom nontaxpaid tobacco products, cigarette papers, or cigarette tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned.

(2)A person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.

(3)A person who smuggles or unlawfully brings tobacco products, cigarette papers, or cigarette tubes into the United States.

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As used in this chapter, "importer'' means any of
the following:
(1) A person in the United States to whom nontaxpaid tobacco
products, cigarette papers, or cigarette tubes manufactured in a
foreign country, Puerto Rico, the Virgin Islands, or a possession
of the United States are shipped or consigned.
(2) A person who removes cigars or cigarettes for sale or
consumption in the United States from a customs bonded
manufacturing warehouse.
(3) A person who smuggles or unlawfully brings tobacco
products, cigarette papers, or cigarette tubes into the United
States.