Indiana Statutes

§ 6-7-1-19.5 — Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions

Indiana § 6-7-1-19.5
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 1Cigarette Tax

This text of Indiana § 6-7-1-19.5 (Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions) 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 § 6-7-1-19.5 (2026).

Text

5. A person who transports cigarettes which do not bear an Indiana tax stamp over Indiana highways shall carry invoices or delivery tickets for those cigarettes containing the following information:

(1)the name and address of the consignor or seller;
(2)the name and address of the consignee or purchaser;
(3)the quantity and brands of the cigarettes; and
(4)the name and address of the person liable for the tax imposed on those cigarettes under this chapter. However, this section does not apply to licensed distributors, to common carriers, or to employees of the state or federal government who are performing their official duties in the enforcement of this chapter. As added by Acts 1980, P.L.60, SEC.3.

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Related

United States v. Haitham Mohamed
759 F.3d 798 (Seventh Circuit, 2014)
16 case citations

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Repealed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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Bluebook (online)
Indiana § 6-7-1-19.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-1-19.5.