{"data":{"id":"us-in/ic-24-3-4-1","jurisdiction":"us-in","citation":"IC 24-3-4-1","heading":"Applicability of chapter","body":"Sec. 1. This chapter does not apply to cigarettes sold or intended to be sold as duty free merchandise by a duty free sales enterprise that complies with federal requirements, including the requirements under 19 U.S.C. 1555(b). However, this chapter applies to cigarettes that are brought back into the United States that have not been assessed a federal tax or federal duty.","path":["TITLE 24. TRADE REGULATION","ARTICLE 3. TOBACCO PRODUCTS","Chapter 4. Cigarettes Produced for Export; Imported Cigarettes"],"source_url":"https://iga.in.gov/ic/2026/Title_24.html#24-3-4-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-04T18:50:41Z","sha256":"795e6b7d943e2dd88a355fe9d546da93e5fc5deae74b78c7304e7f9b09625e93","source_id":"us-in","stale":false,"prev":"us-in/ic-24-3-3.5-2","next":"us-in/ic-24-3-4-2"},"notice":"GroundRules: Original legal text. Not legal advice."}