IC 6-7-1-18: Invoices

Sec. 18. (a) A distributor shall include with each shipment or delivery of cigarettes an invoice showing complete details of the transactions. A distributor shall also make a duplicate invoice at the time of shipping or delivering any cigarettes, showing complete details of each transaction, and shall retain the duplicate subject to the inspection by the department or its agent.

(b) A retailer shall retain for not less than two (2) weeks the invoice included with each shipment or delivery of cigarettes subject to inspection by the department or its agent.

(c) A retailer may request a duplicate invoice from a distributor.