Indiana Statutes

§ 6-7-4-10 — Electronic cigarette retail dealer's certificate; application process; bond requirement

Indiana·Art. 7 TOBACCO TAXES·Ch. 4 Electronic Cigarette Tax
(a)It is unlawful for any retail dealer to sell consumable material or vapor products in Indiana unless the retail dealer has a valid open system electronic cigarette retail dealer's certificate issued by the department.
(b)The department shall issue certificates to applicants that qualify under this section. A certificate issued under this section is valid for two (2) years unless revoked or suspended by the department and is not transferable. An open system electronic cigarette retail dealer's certificate may be revoked or suspended by the department in the same manner, for the same reasons, and is subject to the same procedures as for the revocation or suspension of a retail merchant's certificate under IC 6-2.5-8-7. If a retail dealer's retail merchant's certificate under IC 6-2.5-8

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Indiana § 6-7-4-10 (Electronic cigarette retail dealer's certificate; application process; bond requirement) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.165-2021, SEC.119. Amended by P.L.194-2023, SEC.30; P.L.205-2025, SEC.20.

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Repealed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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