Indiana § 24-3-3-11 - "Units sold"
Full text of Indiana Indiana Code § 24-3-3-11 — "Units sold", with citation guidance and answers to common questions.
§ 24-3-3-11. "Units sold"
Sec. 11. (a) As used in this chapter, "units sold" means the number of individual cigarettes sold in Indiana by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) during the year in question. The department of state revenue shall, in the manner provided by IC 4-22-2, adopt rules that are necessary to ascertain the number of units sold of such tobacco product manufacturer for each year regardless of whether the state excise tax was due or collected.
(b) The term does not include cigarettes sold on federal military installations or that are otherwise exempt from state excise tax under federal law.
(c) For purposes of this section, concerning cigarettes for which the state cigarette or other tobacco product tax is paid, the cigarettes are considered as being sold in Indiana:
(1) upon the affixing of the state cigarette tax stamp; or
(2) for "roll your own" tobacco, when the state tax on other tobacco products is paid.
As added by P.L.223-1999, SEC.1. Amended by P.L.231-2015, SEC.11.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 24-3-3-11
What does Indiana Code § 24-3-3-11 cover?
Section 24-3-3-11 (""Units sold"") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 24-3-3-11?
A common citation format is "Indiana Code § 24-3-3-11" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 24-3-3-11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.