Indiana Code 24-3-4-11. Powers of department
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Sec. 11. The department may do the following:
(2) Assess tax due, penalties, and interest on cigarettes in violation of this chapter.
(1) Adopt rules under IC 4-22-2 to implement this chapter.
Terms Used In Indiana Code 24-3-4-11
- department: refers to the department of state revenue. See Indiana Code 24-3-4-3
- person: has the meaning set forth in IC 24-3-2-2(b). See Indiana Code 24-3-4-7
(3) Revoke or suspend the registration certificate issued under IC 6-7-1-16 of a person who violates this chapter.
As added by P.L.21-2000, SEC.10.