Sec. 10. (a) A person who, for the purpose of selling or distributing the cigarettes in Indiana, imports cigarettes into Indiana that were manufactured outside the United States, shall file a monthly report with the department and keep and maintain the records required under IC 6-7-1-19 and IC 6-7-1-19.5.

     (b) The report required under subsection (a) must be signed by the person who imports the cigarettes, under penalties of perjury, and must contain the following information concerning cigarettes that the person imported during the preceding month:

Terms Used In Indiana Code 24-3-4-10

  • cigarette: has the meaning set forth in IC 24-3-2-2(a). See Indiana Code 24-3-4-2
  • department: refers to the department of state revenue. See Indiana Code 24-3-4-3
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • manufacturer: means a person who manufactures a product made from tobacco that is made for smoking or chewing, including snuff. See Indiana Code 24-3-4-6
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • person: has the meaning set forth in IC 24-3-2-2(b). See Indiana Code 24-3-4-7
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
(1) A copy of each of the following:

(A) The permit issued under 26 U.S.C. § 5713 that allows the person to import the cigarettes into the United States.

(B) The United States Customs Service form concerning the cigarettes that contains the internal revenue tax information required by the federal Bureau of Alcohol, Tobacco, Firearms and Explosives.

(2) A statement that includes the following information:

(A) The brand and brand styles of the cigarettes imported.

(B) The quantity of each brand style of the cigarettes imported.

(C) The name and address of each person to whom the cigarettes have been shipped.

(3) A statement signed by an officer of the manufacturer or importer, under the penalties for perjury, that states whether the manufacturer is a participant in the escrow fund under IC 24-3-3-12 and certifies that the manufacturer or importer has complied with the following:

(A) The federal cigarette package health warning requirements (15 U.S.C. § 1333) and the federal ingredient reporting requirements (15 U.S.C. § 1335a).

(B) The qualified escrow fund for tobacco product manufacturers requirements under IC 24-3-3.

As added by P.L.21-2000, SEC.10. Amended by P.L.1-2006, SEC.409.

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