§ 6-7-1-19 — Distributors' records and reports

(a) Every distributor of cigarettes shall keep
and preserve for three (3) years records and invoices, showing the
purchase and sale of all cigarettes. Such distributors shall also keep
separate invoices, and records of stamps purchased. All the
aforementioned records, invoices, and stocks of cigarettes and unused
stamps on hand shall be open to inspection by the department at all
reasonable times. Provided, however, that all distributors, within fifteen
(15) days after the first day of each month, shall file with the
department a report of all drop shipment sales made by them to other
distributors within this state during the preceding month, which report
shall give the name and address of the distributor, the kind and quantity
of the sales, and their dates of delivery. Provided, further, however, that
every distributor engaged in interstate business shall, within ten (10)
days after the first day of each month, file with the department a report
of all such interstate sales made during the preceding month, which
report shall give the name and address of the person to whom sold, the
kind and quantity of the sales, and their dates of delivery.
(b) All drop shipments made by manufacturers of cigarettes within
the state of Indiana must be shipped and billed through a regularly
licensed distributor licensed by the state of Indiana (as defined in
section 6 of this chapter).
Formerly: Acts 1947, c.222, s.18. As amended by P.L.2-1988,
SEC.30.