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Indiana Code Title 6. Taxation § 6-2.5-6-14.2

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 14.2.  (a) The department shall annually compile a list of retail merchants that sell tobacco products.  The list must include the following information:

(1) On a county by county basis:

(A) the name of each retail merchant that sells tobacco products in the county;  and

(B) the business address of each location in the county at which a retail merchant sells tobacco products.

(2) The name and business address of each retail merchant that has begun to sell tobacco products since the previous report was compiled.

(3) The name and business address of each retail merchant that has ceased to sell tobacco products since the previous report was compiled.

(b) The department shall deliver each list prepared under this section to:

(1) the division of mental health and addiction;  and

(2) the alcohol and tobacco commission.

(c) A retail merchant that sells tobacco products shall provide the department with the information required for the preparation of the list under this section.

(d) The department shall prescribe a form to be used in collecting information under this section from retail merchants that sell tobacco products.  A form prescribed under this subsection may be a modified version of an existing form.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-6-14.2 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-6-14-2/

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