Indiana § 6-7-1-1 - Purpose; liability for tax
Full text of Indiana Indiana Code § 6-7-1-1 — Purpose; liability for tax, with citation guidance and answers to common questions.
§ 6-7-1-1. Purpose; liability for tax
Sec. 1. (a) It is the intent and purpose of this chapter to impose a tax on all cigarettes sold, used, consumed, handled, or distributed within this state, which shall be collected from the person who first sells, uses, consumes, handles, or distributes the cigarettes.
(b) It is further the intent and purpose of this chapter that whenever any cigarettes are given for advertising or any purpose whatsoever, they shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.
Formerly: Acts 1947, c.222, s.1; Acts 1963(ss), c.37, s.1. As amended by P.L.2-1988, SEC.20; P.L.128-2026, SEC.30.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-7-1-1
What does Indiana Code § 6-7-1-1 cover?
Section 6-7-1-1 ("Purpose; liability for tax") 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 § 6-7-1-1?
A common citation format is "Indiana Code § 6-7-1-1" (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 § 6-7-1-1 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.