{"data":{"id":"us-in/ic-24-3-6-13","jurisdiction":"us-in","citation":"IC 24-3-6-13","heading":"Documentation of transactions; preservation; review","body":"Sec. 13. (a) An importer or a manufacturer shall maintain documentation for each place of business belonging to the importer or manufacturer for each transaction other than a retail transaction with a consumer involving the sale, purchase, transfer, consignment, or receipt of cigarettes. The documentation must include:\n(1) the name and address of the parties to the transaction; and\n(2) the quantity by brand style of cigarettes involved in the transaction.\n(b) Subject to subsection (c), an importer or a manufacturer shall preserve documentation described in subsection (a) at the place of business at which each transaction occurs.\n(c) The commission may allow an importer or a manufacturer with multiple places of business to preserve documentation described in subsection (a) at a centralized location. However, the importer or manufacturer shall provide duplicate documentation at each place of business upon request by the commission.\n(d) An importer or a manufacturer shall maintain documentation under this section for five (5) years from the date of the transaction.\n(e) The commission may:\n(1) obtain access to; and\n(2) inspect at reasonable times;\nthe documentation maintained under this section. The commission may share the documentation with other law enforcement officials.","path":["TITLE 24. TRADE REGULATION","ARTICLE 3. TOBACCO PRODUCTS","Chapter 6. Contraband Cigarettes"],"source_url":"https://iga.in.gov/ic/2026/Title_24.html#24-3-6-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-04T18:50:41Z","sha256":"952b7b1690ea8097ae20c3203cd4891b7586634d1d6b9d9f52a7754ec31d69f8","source_id":"us-in","stale":false,"prev":"us-in/ic-24-3-6-12.3","next":"us-in/ic-24-3-6-14"},"notice":"GroundRules: Original legal text. Not legal advice."}