Indiana Statutes
§ 6-7-1-13.5 — Carriers; liability for unpaid taxes
Indiana § 6-7-1-13.5
This text of Indiana § 6-7-1-13.5 (Carriers; liability for unpaid taxes) 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 § 6-7-1-13.5 (2026).
Text
5. A common carrier is liable for any unpaid taxes imposed under this chapter on:
(1)cigarettes, where the carrier takes possession of the cigarettes
because they were damaged or they were not accepted by the
consignee, and where the carrier does not return the cigarettes to
the manufacturer; and
(2)cigarettes that are lost or stolen in transit.
As added by Acts 1980, P.L.60, SEC.2.
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-7-1-13.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-1-13.5.