CHAPTER 4. CIGARETTES PRODUCED FOR EXPORT; IMPORTED CIGARETTES

IC 24-3-4
    Chapter 4. Cigarettes Produced for Export; Imported Cigarettes

IC 24-3-4-1
Applicability of chapter
    Sec. 1. This chapter does not apply to cigarettes sold or intendedto be sold as duty free merchandise by a duty free sales enterprisethat complies with federal requirements, including the requirementsunder 19 U.S.C. 1555(b). However, this chapter applies to cigarettesthat are brought back into the United States that have not beenassessed a federal tax or federal duty.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-2
"Cigarette" defined
    Sec. 2. As used in this chapter, "cigarette" has the meaning setforth in IC 24-3-2-2(a).
As added by P.L.21-2000, SEC.10.

IC 24-3-4-3
"Department" defined
    Sec. 3. As used in this chapter, "department" refers to thedepartment of state revenue.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-4
"Importer" defined
    Sec. 4. As used in this chapter, "importer'' means any of thefollowing:
        (1) A person in the United States to whom nontaxpaid tobaccoproducts, cigarette papers, or cigarette tubes manufactured in aforeign country, Puerto Rico, the Virgin Islands, or a possessionof the United States are shipped or consigned.
        (2) A person who removes cigars or cigarettes for sale orconsumption in the United States from a customs bondedmanufacturing warehouse.
        (3) A person who smuggles or unlawfully brings tobaccoproducts, cigarette papers, or cigarette tubes into the UnitedStates.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-5
"Law enforcement officer" defined
    Sec. 5. As used in this chapter, "law enforcement officer" has themeaning set forth in IC 35-41-1-17.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-6
"Manufacturer" defined
    Sec. 6. As used in this chapter, "manufacturer" means a person

who manufactures a product made from tobacco that is made forsmoking or chewing, including snuff. However, the term does notinclude the following:
        (1) A person who produces a product made from tobacco thatis made for smoking or chewing, including snuff, solely for theperson's own personal consumption or use.
        (2) A proprietor of a customs bonded manufacturing warehousewith respect to the operation of the warehouse.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-7
"Person" defined
    Sec. 7. As used in this chapter, "person" has the meaning set forthin IC 24-3-2-2(b).
As added by P.L.21-2000, SEC.10.

IC 24-3-4-8
Sale, distribution, or transportation of prohibited cigarettes
    Sec. 8. As of October 1, 2000, a person may not sell, distribute,or transport into Indiana any of the following cigarettes:
        (1) Cigarettes that have been marked for sale, distribution, oruse outside the United States, including labels stating "ForExport Only", "U.S. Tax-Exempt", and "For Use Outside U.S.".
        (2) Cigarettes that do not comply with the federal CigaretteLabeling and Advertising Act (15 U.S.C. 1333) or with otherfederal requirements regarding health warnings and otherinformation on cigarette packages manufactured, packaged, orimported for sale, distribution, or use in the United States.
        (3) Cigarettes that do not comply with federal trademark andcopyright laws.
        (4) Cigarettes that violate federal requirements on importationof previously exported tobacco products, including 26 U.S.C.5754.
        (5) Cigarettes that the person knows or has reason to know thatthe manufacturer did not intend to be sold, distributed, or usedin the United States.
        (6) Cigarettes that have not had the list of the cigarette's addedingredients submitted to the Secretary of the Department ofHealth and Human Services under 15 U.S.C. 1335a.
        (7) Cigarettes that have had the package altered before thecigarettes are sold or distributed to the consumer that remove,conceal, or obscure any of the following:
            (A) A marking that indicates the cigarettes are intended to besold, distributed, or used outside the United States.
            (B) A health warning or other information required under 15U.S.C. 1333.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-9
Affixing stamp on prohibited cigarettes    Sec. 9. A person may not affix a stamp (as defined by IC 6-7-1-9)on a package of cigarettes described in section 8 of this chapter.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-10
Monthly reports of imported cigarettes
    Sec. 10. (a) A person who, for the purpose of selling ordistributing the cigarettes in Indiana, imports cigarettes into Indianathat were manufactured outside the United States, shall file amonthly report with the department and keep and maintain therecords required under IC 6-7-1-19 and IC 6-7-1-19.5.
    (b) The report required under subsection (a) must be signed by theperson who imports the cigarettes, under penalties of perjury, andmust contain the following information concerning cigarettes that theperson imported during the preceding month:
        (1) A copy of each of the following:
            (A) The permit issued under 26 U.S.C. 5713 that allows theperson to import the cigarettes into the United States.
            (B) The United States Customs Service form concerning thecigarettes that contains the internal revenue tax informationrequired by the federal Bureau of Alcohol, Tobacco,Firearms and Explosives.
        (2) A statement that includes the following information:
            (A) The brand and brand styles of the cigarettes imported.
            (B) The quantity of each brand style of the cigarettesimported.
            (C) The name and address of each person to whom thecigarettes have been shipped.
        (3) A statement signed by an officer of the manufacturer orimporter, under the penalties for perjury, that states whether themanufacturer is a participant in the escrow fund underIC 24-3-3-12 and certifies that the manufacturer or importer hascomplied with the following:
            (A) The federal cigarette package health warningrequirements (15 U.S.C. 1333) and the federal ingredientreporting requirements (15 U.S.C. 1335a).
            (B) The qualified escrow fund for tobacco productmanufacturers requirements under IC 24-3-3.
As added by P.L.21-2000, SEC.10. Amended by P.L.1-2006,SEC.409.

IC 24-3-4-11
Powers of department
    Sec. 11. The department may do the following:
        (1) Adopt rules under IC 4-22-2 to implement this chapter.
        (2) Assess tax due, penalties, and interest on cigarettes inviolation of this chapter.
        (3) Revoke or suspend the registration certificate issued underIC 6-7-1-16 of a person who violates this chapter.
As added by P.L.21-2000, SEC.10.
IC 24-3-4-12
Seizure of cigarettes; search warrants
    Sec. 12. (a) If the department or a law enforcement officerdiscovers cigarettes that are in violation of section 8 or 9 of thischapter, the department or a law enforcement officer may seize andtake possession of the cigarettes together with any vending machineor receptacle in which the cigarettes are held for sale. The seizedcigarettes, vending machine, or receptacle, not including moneycontained in the vending machine or receptacle, shall be forfeited tothe state. The department or law enforcement agency shall, within areasonable time after the seizure, destroy the confiscated cigarettesand vending machine or receptacle.
    (b) The confiscation, destruction, sale, or redemption of cigarettesdoes not relieve a person of any penalties imposed for violation ofthis chapter.
    (c) When the department has reason to believe that any cigarettesare being kept, sold, offered for sale, or given away in violation ofthis chapter, an officer of the department or a law enforcementofficer may make an affidavit for a search warrant under IC 35-33-5.If the judge issues a search warrant under IC 35-33-1, a lawenforcement officer or an authorized agent of the department maysearch any place or vehicle designated in the affidavit and searchwarrant and seize any cigarettes.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-13
Enforcement powers; prosecution of violations
    Sec. 13. (a) This chapter may be enforced by the department or alaw enforcement officer.
    (b) Upon referral of a violation of this chapter by the departmentor a law enforcement officer, the prosecuting attorney or the attorneygeneral shall prosecute the person who violates this chapter.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-14
Injunctive or equitable relief
    Sec. 14. In addition to any other remedy, any person may bring anaction for appropriate injunctive or equitable relief for a violation ofthis chapter that caused actual damages to the person. The personwho brings the action may recover actual damages, interest on thedamages from the date the complaint was filed, costs, and reasonableattorney's fees. If the court finds that the violation was flagrant, thecourt may increase the recovery to an amount not exceeding three (3)times the amount of actual damages.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-15
Class A misdemeanor; sale, distribution, or transportation ofprohibited cigarettes
    Sec. 15. A person who knowingly or intentionally sells,

distributes, or transports into Indiana cigarettes in violation ofsection 8 of this chapter commits a Class A misdemeanor.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-16
Class A misdemeanor; affixing stamp on prohibited cigarettes
    Sec. 16. A person who knowingly or intentionally sells, ordistributes cigarettes that bear Indiana tax stamps affixed in violationof this chapter commits a Class A misdemeanor.
As added by P.L.21-2000, SEC.10.

IC 24-3-4-17
Class D felony; prior conviction of offense
    Sec. 17. A person who:
        (1) knowingly sells, distributes, or transports more than twelvethousand (12,000) cigarettes in violation of section 8 or 9 of thischapter; and
        (2) has previously been convicted of an offense under section15 or 16 of this chapter;
commits a Class D felony.
As added by P.L.21-2000, SEC.10. Amended by P.L.1-2001, SEC.29.