Indiana Statutes

§ 6-7-1-14 — Stamps; evidence of tax paid

Indiana·Art. 7 TOBACCO TAXES·Ch. 1 Cigarette Tax
All taxes levied, assessed, and imposed by this chapter shall be paid and the payment thereof evidenced by the purchase of stamps and by affixing the same to the individual packages and duly cancelling these stamps, as provided in this chapter, but there shall be no further tax assessed, imposed, or collected by virtue of this chapter upon the sale or use of any package of cigarettes upon which these stamps have been previously affixed as provided by this chapter. Formerly: Acts 1947, c.222, s.13. As amended by P.L.2-1988, SEC.26; P.L.191-2016, SEC.5.

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United States v. Haitham Mohamed
759 F.3d 798 (Seventh Circuit, 2014)
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354 N.E.2d 269 (Indiana Court of Appeals, 1976)
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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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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