Indiana § 6-7-1-6 "Distributor"

Indiana Statutes

§ 6-7-1-6 — "Distributor"

Indiana § 6-7-1-6

Art. 7TOBACCO TAXES

Ch. 1Cigarette Tax

This text of Indiana § 6-7-1-6 ("Distributor") 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 § 6-7-1-6 (2026).

Text

Unless the context requires otherwise,
"distributor" shall mean and include every person who sells, barters,
exchanges, or distributes cigarettes in the state of Indiana to retail
dealers for the purpose of resale, or who purchases cigarettes directly
from a manufacturer of cigarettes, or who purchases for resale
cigarettes directly from a manufacturer of cigarettes, or from a
wholesaler, jobber, or distributor outside of the state of Indiana who is
not a distributor holding a registration certificate issued under this
chapter.
Formerly: Acts 1947, c.222, s.6. As amended by P.L.2-1988,
SEC.22.

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Unless the context requires otherwise,
"distributor" shall mean and include every person who sells, barters,
exchanges, or distributes cigarettes in the state of Indiana to retail
dealers for the purpose of resale, or who purchases cigarettes directly
from a manufacturer of cigarettes, or who purchases for resale
cigarettes directly from a manufacturer of cigarettes, or from a
wholesaler, jobber, or distributor outside of the state of Indiana who is
not a distributor holding a registration certificate issued under this
chapter.
Formerly: Acts 1947, c.222, s.6. As amended by P.L.2-1988,
SEC.22.