Indiana Code - Taxation - Title 6, Section 6-7-1-25

Search warrants for untaxed cigarettes

Sec. 25. When the department has reason to believe that any
cigarettes are being kept, sold, offered for sale, or given away in
violation of this chapter, an officer of the department may make
affidavit of such fact, describing the place or thing to be searched
before a court of competent jurisdiction, and the judge thereof shall
issue a search warrant directed to the sheriff, constable, police
officer, or authorized agent of the department commanding him to
search any place or vehicle that may be designated in the affidavit

and search warrant, and to seize any cigarettes so possessed and to
hold the same, and to arrest the person in control or possession of the
same. If upon the return of the warrant it shall appear that cigarettes
were seized the same shall be sold according to law.
(Formerly: Acts 1947, c.222, s.24.) As amended by P.L.2-1988,
SEC.31.

Last modified: May 28, 2006