GroundRules
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- IC 6-7-1-29.3 · Cigarette tax fund; deposit to clean water fund
- IC 6-7-1-30 · Repealed
- IC 6-7-1-30.1 · Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition
- IC 6-7-1-30.2 · Appropriations for local health funds
- IC 6-7-1-30.5 · Repealed
- IC 6-7-1-31 · Repealed
- IC 6-7-1-31.1 · Cities and towns; cumulative capital improvement fund; use
- IC 6-7-1-32 · Repealed
- IC 6-7-1-32.1 · Repealed
- IC 6-7-1-33 · Repealed
- IC 6-7-1-34 · Repealed
- IC 6-7-1-35 · Tax evasion; unlawful advertising
- IC 6-7-1-36 · Evasion of tax; offense
- IC 6-7-1-37 · Electronic filing of reports and remitting of taxes
- IC 6-7-1-38 · Civil penalties
- IC 6-7-2-0.1 · "Actual cost"; "actual cost list"
- IC 6-7-2-0.2 · "Alternative nicotine product"
- IC 6-7-2-0.3 · "Cigar"
- IC 6-7-2-0.5 · "Closed system cartridge"
- IC 6-7-2-0.7 · "Consumable material"
- IC 6-7-2-1 · "Department"
- IC 6-7-2-2 · "Distributor"
- IC 6-7-2-2.1 · "Moist snuff"
- IC 6-7-2-3 · "Person"
- IC 6-7-2-3.1 · "Pipe tobacco"
- IC 6-7-2-3.3 · "Remote seller"
- IC 6-7-2-3.5 · "Taxable product"
- IC 6-7-2-4 · "Retail dealer"
- IC 6-7-2-5 · "Tobacco product"
- IC 6-7-2-5.5 · "Vapor product"
- IC 6-7-2-6 · "Wholesale price"
- IC 6-7-2-7 · Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly
- IC 6-7-2-7.5 · Tax on distribution of closed system cartridges; rate; time of imposition
- IC 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
- IC 6-7-2-8 · Distributor's license
- IC 6-7-2-8.5 · Remote seller distributor's license; application requirements; calculation of the tax; bond requirement
- IC 6-7-2-9 · Change of location; license reissuance
- IC 6-7-2-10 · Surrender of license; refund
- IC 6-7-2-11 · Revocation or suspension of license
- IC 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
- IC 6-7-2-12 · Electronic filing of returns and remitting of taxes
- IC 6-7-2-13 · Collection allowance
- IC 6-7-2-14 · Credit or refund of taxes
- IC 6-7-2-14.5 · Deduction for certain receivables
- IC 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper distributing to distributor
- IC 6-7-2-16 · Manufacturer, importer, broker, or shipper; proof of distributions
- IC 6-7-2-17 · Deposit of revenues
- IC 6-7-2-18 · Distribution without a license; offense
- IC 6-7-2-19 · Manufacturer noncompliance; offense
- IC 6-7-2-20 · Record keeping violations
- IC 6-7-2-21 · Distributor or remote seller offenses
- IC 6-7-2-22 · Listed tax
- IC 6-7-2-23 · Federal sales; exemption
- IC 6-7-2-24 · Civil penalty for purchase of taxable products from a distributor that is not licensed
- IC 6-7-3-1 · "Controlled substance" defined
- IC 6-7-3-2 · "Delivery" defined
- IC 6-7-3-3 · "Department" defined
- IC 6-7-3-4 · "Manufacture" defined
- IC 6-7-3-4.1 · "Marijuana" defined
- IC 6-7-3-5 · Imposition of tax; exemption
- IC 6-7-3-6 · Amount of tax; determination by gram weight; substance in possession
- IC 6-7-3-7 · Delivery of substance to law enforcement officer; tax liability
- IC 6-7-3-8 · Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer
- IC 6-7-3-9 · Payment of tax not conferring criminal immunity; use of confidential information
- IC 6-7-3-10 · Issuance of evidence of payment; statement; term of validity; possession of taxpayer
- IC 6-7-3-11 · Prohibited acts; failure or refusal to pay tax
- IC 6-7-3-12 · Rules for enforcement of chapter; tax refund provisions
- IC 6-7-3-13 · Jeopardy assessment; duties of department
- IC 6-7-3-14 · Jeopardy assessments; secondary lien to seizure and forfeiture provisions
- IC 6-7-3-15 · Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation
- IC 6-7-3-16 · Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments
- IC 6-7-3-17 · Controlled substance tax fund; monthly distributions and transfers; certification to state comptroller; warrants
- IC 6-7-3-18 · Failure to pay as evidence in criminal sentencing order
- IC 6-7-3-19 · Conditions on commencement of collection proceedings
- IC 6-7-3-20 · Tax in addition to criminal penalties and forfeitures
- IC 6-7-4-1 · "Closed system cartridge"
- IC 6-7-4-2 · "Consumable material"
- IC 6-7-4-3 · "Department"
- IC 6-7-4-4 · "Gross retail income"
- IC 6-7-4-5 · "Open system container"
- IC 6-7-4-6 · "Person"
- IC 6-7-4-7 · "Retail dealer"
- IC 6-7-4-8 · "Vapor product"
- IC 6-7-4-9 · Rate of taxation; liability to remit tax
- IC 6-7-4-10 · Electronic cigarette retail dealer's certificate; application process; bond requirement
- IC 6-7-4-11 · Selling consumable material or vapor products
- IC 6-7-4-12 · Liability for payment of taxes
- IC 6-7-4-13 · Revenue from the tax
- IC 6-7-4-14 · Rules
- IC 6-8-1-1 · "Person" defined
- IC 6-8-1-2 · "Department" defined
- IC 6-8-1-3 · "Taxpayer" defined
- IC 6-8-1-4 · "Value" defined
- IC 6-8-1-5 · "Petroleum", "natural gas", "oil", and "barrel of oil" defined
- IC 6-8-1-5.5 · "Petroleum gatherer" defined
- IC 6-8-1-6 · "Producer" defined
- IC 6-8-1-6.5 · "Purchaser" defined
- IC 6-8-1-7 · "Owner" defined
- IC 6-8-1-8 · Tax imposed; rate of taxation; responsibility to report tax; contents of report; certain events nontaxable
- IC 6-8-1-9 · Tax liens; purchaser personally liable for tax; right to reimbursement; refund