§ 6-7-1-0.4 — Use of revenue stamps; conditions

Indiana § 6-7-1-0.4

• Jurisdiction: Indiana
• Art. 7: TOBACCO TAXES
• Ch. 1: Cigarette Tax

Text

4. (a) Notwithstanding section 14 of this chapter,
revenue stamps paid for before July 1, 2007, and in the possession of
a distributor may be used after June 30, 2007, only if the full amount
of the tax imposed by section 12 of this chapter, as effective after June
30, 2007, and as amended by P.L.218-2007, is remitted to the
department under the procedures prescribed by the department.
(b) Notwithstanding section 14 of this chapter, revenue stamps paid
for before July 1, 2025, and in the possession of a distributor may be
used after June 30, 2025, only if the full amount of the tax imposed by
section 12 of this chapter, as amended and effective after June 30,
2025, is remitted to the department under the procedures prescribed by
the department.

Legislative History

As added by P.L.220-2011, SEC.161. Amended by P.L.213-2025, SEC.84.