Indiana § 6-7-1-19 - Distributors' records and reports
Full text of Indiana Indiana Code § 6-7-1-19 — Distributors' records and reports, with citation guidance and answers to common questions.
§ 6-7-1-19. Distributors' records and reports
Sec. 19. (a) A distributor of cigarettes shall keep and preserve for three (3) years complete and accurate books, records, and invoices, showing the purchase and sale of all cigarettes held, purchased, sold, disposed of, manufactured, brought in, or caused to be brought in from outside Indiana, as well as the purchase of stamps.
(b) A distributor's books, records, invoices, and stocks of cigarettes and unused stamps on hand shall be open to inspection by the department at all reasonable times, and shall be kept at the location of the registered certificate unless approval is given by the department in writing to have such records kept at another location.
(c) Every Indiana registered distributor shall, on or before the fifteenth day of each calendar month following the transaction, file a return with the department.
(d) Before the fifteenth day of each month, each distributor shall file with the department a report of all drop shipment sales made by them to other distributors within this state during the preceding month, including the name and address of the distributor, the kind and quantity of the sales, and their dates of delivery.
(e) Before the tenth day of each month, each distributor engaged in interstate business shall file with the department a report of all interstate sales made during the preceding month, including the name and address of the person to whom sold, the kind and quantity of the sales, and their dates of delivery.
(f) The reports required under this section shall be made upon forms furnished and prescribed by the department and shall contain such other information as the department may reasonably require.
(g) All drop shipments made by manufacturers of cigarettes within the state of Indiana must be shipped and billed through a regularly licensed distributor licensed by the state of Indiana (as defined in section 6 of this chapter).
Formerly: Acts 1947, c.222, s.18. As amended by P.L.2-1988, SEC.30; P.L.128-2026, SEC.50.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-7-1-19
What does Indiana Code § 6-7-1-19 cover?
Section 6-7-1-19 ("Distributors' records and reports") 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 § 6-7-1-19?
A common citation format is "Indiana Code § 6-7-1-19" (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 § 6-7-1-19 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.