§ 6-7-1-15 — Department as official agent of state to administer and enforce chapter; salaries and expenses; powers

Indiana § 6-7-1-15

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

Text

(a) The department is the official agent of the
state for the administration and enforcement of this chapter. A
sufficient sum to pay salaries and expenses is appropriated to the
department out of the monies received by virtue of this chapter.
(b) The department may issue registration certificates, upon the
terms and conditions provided in this chapter, and may revoke or
suspend the same upon the violation of this chapter or a violation of IC 24-3-5.4-17 by the holder of such a certificate.
(c) The department may apply for membership in the National
Tobacco Tax Association.
(d) The department may design and have printed or manufactured
stamps of sizes and denominations to be affixed to each individual
package. The stamps shall be firmly affixed on each individual package
in such a manner that the stamps can not be removed without being
mutilated or destroyed; however, the department may by regulation
designate some other manner for cancellation of stamps. In addition to
the stamps, the department may by rules and regulations authorize
distributors to use metered stamping machines or other devices which
will imprint distinctive indicia evidencing the payment of the tax upon
each individual package. The machines shall be constructed in such a
manner as will accurately record or meter the number of impressions
or tax stamps made. The tax meter machines or other devices shall be
kept available at all reasonable times for inspection by the department,
and the machines shall be maintained in proper operating condition. A
person who knowingly tampers with the printing or recording
mechanism of such a machine commits a Class B misdemeanor.
Formerly: Acts 1947, c.222, s.14. As amended by Acts 1978,
P.L.2, SEC.644; Acts 1980, P.L.61, SEC.13; P.L.137-2022,
SEC.58.