Transporting cigarettes without stamps affixed; invoice or delivery
ticket requirement; exceptions
Sec. 19.5. A person who transports cigarettes which do not bear
an Indiana tax stamp over Indiana highways shall carry invoices or
delivery tickets for those cigarettes containing the following
information:
(1) the name and address of the consignor or seller;
(2) the name and address of the consignee or purchaser;
(3) the quantity and brands of the cigarettes; and
(4) the name and address of the person liable for the tax
imposed on those cigarettes under this chapter.
However, this section does not apply to licensed distributors, to
common carriers, or to employees of the state or federal government
who are performing their official duties in the enforcement of this
chapter.
As added by Acts 1980, P.L.60, SEC.3.
Last modified: May 28, 2006