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IN SB0232
Bill
Status
1/9/2017
Primary Sponsor
Michael Crider
Click for details
AI Summary
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Creates a Level 6 felony offense for knowingly or intentionally transporting untaxed cigarettes over Indiana highways without carrying required invoices or delivery tickets.
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Required documentation must contain the name and address of the consignor/seller, consignee/purchaser, quantity and brands of cigarettes, and the name and address of the person liable for the cigarette tax.
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Exempts licensed distributors, common carriers, and state or federal government employees performing official tax enforcement duties from this requirement.
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Effective date is July 1, 2017.
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Adds IC 35-52-6-47.8 to designate IC 6-7-1-19.5 as a crime concerning tobacco taxes.
Legislative Description
Criminal penalty for cigarette tax evasion. Makes it a Level 6 felony for a person to knowingly or intentionally fail to carry invoices or delivery tickets containing certain information while transporting cigarettes that do not bear an Indiana tax stamp over Indiana highways.
Last Action
First reading: referred to Committee on Corrections and Criminal Law
1/9/2017