Indiana Code > Title 6 > Article 7 – Tobacco Taxes
Current as of: 2022 | Check for updates | Other versions
|Chapter 1||Cigarette Tax|
|Chapter 2||Tobacco Products Tax|
|Chapter 3||Controlled Substance Excise Tax|
|Chapter 4||Electronic Cigarette Tax|
Terms Used In Indiana Code > Title 6 > Article 7 - Tobacco Taxes
- actual cost: means the price paid by a remote seller for an individual taxable product; and
Indiana Code 6-7-2-0.1
- actual cost list: means an annual list (prepared, maintained, and certified by each remote seller) of the cost of each individual taxable product. See Indiana Code 6-7-2-0.1
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Arrest: Taking physical custody of a person by lawful authority.
- Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
- Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
- closed system cartridge: means a sealed, prefilled, and disposable container of consumable material in which the container is inserted directly into a vapor product, and is not intended to be opened or accessible through customary or reasonably foreseeable handling or use. See Indiana Code 6-7-2-0.5
- closed system cartridge: has the meaning set forth in IC § 6-7-2-0. See Indiana Code 6-7-4-1
- consumable material: means any liquid solution or other material used in a closed system container that is depleted as the vapor product is used. See Indiana Code 6-7-2-0.7
- consumable material: means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. See Indiana Code 6-7-4-2
- controlled substance: has the meaning set forth in IC § 35-48-1-9. See Indiana Code 6-7-3-1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- delivery: has the meaning set forth in IC § 35-48-1-11. See Indiana Code 6-7-3-2
- department: refers to the department of state revenue and includes its employees and agents. See Indiana Code 6-7-2-1
- department: refers to the department of state revenue. See Indiana Code 6-7-3-3
- department: means the department of state revenue and includes its employees and agents. See Indiana Code 6-7-4-3
- distributor: means a person who:
Indiana Code 6-7-2-2
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Fraud: Intentional deception resulting in injury to another.
- gross retail income: has the meaning set forth in IC § 6-2. See Indiana Code 6-7-4-4
- in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Lien: A claim against real or personal property in satisfaction of a debt.
- manufacture: has the meaning set forth in IC § 35-48-1-18. See Indiana Code 6-7-3-4
- marijuana: has the meaning set forth in IC § 35-48-1-19. See Indiana Code 6-7-3-4.1
- moist snuff: means any finely cut, ground, or powdered tobacco that is not intended to be:
Indiana Code 6-7-2-2.1
- Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- open system container: means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. See Indiana Code 6-7-4-5
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: has the meaning set forth in IC § 6-7-1-4. See Indiana Code 6-7-2-3
- person: has the meaning set forth in IC § 6-7-1-4. See Indiana Code 6-7-4-6
- pipe tobacco: means a tobacco product that, because of its appearance, type, packaging, or labeling, is suitable and likely to be smoked in a pipe. See Indiana Code 6-7-2-3.1
- Population: has the meaning set forth in IC § 1-1-3. See Indiana Code 1-1-4-5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- remote seller: means a retail dealer that meets one (1) or both of the economic thresholds under IC § 6-2. See Indiana Code 6-7-2-3.3
- retail dealer: means a person engaged in the business of selling taxable products to ultimate consumers. See Indiana Code 6-7-2-4
- retail dealer: means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers. See Indiana Code 6-7-4-7
- Service of process: The service of writs or summonses to the appropriate party.
- Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
- taxable product: means tobacco products, alternative nicotine products, or closed system cartridges, or any combination thereof. See Indiana Code 6-7-2-3.5
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- tobacco product: means :
Indiana Code 6-7-2-5
- Trustee: A person or institution holding and administering property in trust.
- 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
- vapor product: has the meaning set forth in IC § 6-7-4-8. See Indiana Code 6-7-2-5.5
- vapor product: means any of the following:
Indiana Code 6-7-4-8
- Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
- wholesale price: means the net price shown on an invoice and at which the manufacturer of the tobacco products sells tobacco products to distributors, excluding any discount or other reduction that is not shown on the invoice. See Indiana Code 6-7-2-6
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5