Indiana § 6-7-1-27 - Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps
Full text of Indiana Indiana Code § 6-7-1-27 — Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps, with citation guidance and answers to common questions.
§ 6-7-1-27. Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps
Sec. 27. (a) Distributors shall notify the department when stamps or individual packages to which stamps have been affixed have become mutilated, or otherwise unfit for use. The department shall issue replacement stamps to the distributor without cost if the department determines that the stamps have not evidenced a taxable transaction.
(b) Any unused stamps may be returned to the department by the distributor who purchased such stamps, and the department shall then refund to such distributor an amount equal to that paid therefor.
(c) Sales and transfers of stamps by one (1) registered cigarette distributor to another registered cigarette distributor are not permitted unless authorization is given in writing by the department.
(d) Cigarettes sold by registered distributors to other registered distributors must not be accompanied by loose stamps.
Formerly: Acts 1947, c.222, s.26. As amended by P.L.128-2026, SEC.52.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-7-1-27
What does Indiana Code § 6-7-1-27 cover?
Section 6-7-1-27 ("Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps") 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 § 6-7-1-27?
A common citation format is "Indiana Code § 6-7-1-27" (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 § 6-7-1-27 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.