Distributors' records and reports
Sec. 19. (a) Every distributor of cigarettes shall keep and preserve
for three (3) years records and invoices, showing the purchase and
sale of all cigarettes. Such distributors shall also keep separate
invoices, and records of stamps purchased. All the aforementioned
records, invoices, and stocks of cigarettes and unused stamps on
hand shall be open to inspection by the department at all reasonable
times. Provided, however, that all distributors, within fifteen (15)
days after the first day of each month, shall file with the department
a report of all drop shipment sales made by them to other distributors
within this state during the preceding month, which report shall give
the name and address of the distributor, the kind and quantity of the
sales, and their dates of delivery. Provided, further, however, that
every distributor engaged in interstate business shall, within ten (10)
days after the first day of each month, file with the department a
report of all such interstate sales made during the preceding month,
which report shall give the name and address of the person to whom
sold, the kind and quantity of the sales, and their dates of delivery.
(b) All drop shipments made by manufacturers of cigarettes
within the state of Indiana must be shipped and billed through a
regularly licensed distributor licensed by the state of Indiana (as
defined in section 6 of this chapter).
(Formerly: Acts 1947, c.222, s.18.) As amended by P.L.2-1988,
SEC.30.
Last modified: May 28, 2006