Chapter 1 Cigarette Tax
Chapter 2 Tobacco Products Tax
Chapter 3 Controlled Substance Excise Tax

Terms Used In Indiana Code > Title 6 > Article 7

  • 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.
  • applicant: means an individual who submits an application as provided in this chapter. See Indiana Code 3-7-26.7-2
  • Arrest: Taking physical custody of a person by lawful authority.
  • bureau: refers to the bureau of motor vehicles created by IC 9-14-7-1. See Indiana Code 3-7-26.7-3
  • controlled substance: has the meaning set forth in IC 35-48-1-9. See Indiana Code 6-7-3-1
  • 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
  • distributor: means a person who:

    Indiana Code 6-7-2-2

  • 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.
  • 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.
  • 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
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • 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
  • 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
  • Population: has the meaning set forth in IC 1-1-3. See Indiana Code 1-1-4-5
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • 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