§ 6-7-1-18 — Affixing stamps; invoices

Indiana § 6-7-1-18

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

Text

Every distributor, upon the receipt of cigarettes
taxed under this chapter, shall cause each individual package to have
the requisite denomination and amount of stamps firmly affixed. Every
retailer, upon receipt of cigarettes not having the proper amount of
stamps firmly affixed, to each individual package, or stamped by a
meter stamping machine, by a distributor shall stamp or firmly affix
stamps immediately on each individual package. Provided, however,
that any distributor engaged in interstate business, shall be permitted
to set aside such part of his stock as may be necessary for the conduct
of such interstate business without affixing the stamps required by this
chapter. Every distributor, at the time of shipping or delivering any
cigarettes, shall make a duplicate invoice, showing complete details of
each transaction, and shall retain the duplicate subject to the inspection
by the department or its agent. Every distributor shall include with each
shipment or delivery of cigarettes an invoice showing complete details
of the transactions. Every retailer shall retain for not less than two (2)
weeks the invoice included with each shipment or delivery of cigarettes
subject to inspection by the department or its agent. A retailer may
request a duplicate invoice from a distributor.
Formerly: Acts 1947, c.222, s.17. As amended by P.L.2-1988,
SEC.29; P.L.252-2003, SEC.2.