IC 6-7-1-11 — "Drop shipment"
Chapter 1. Cigarette Tax
Bills amending this section
Section text
Sec. 11. As used in this chapter, "drop shipment" means any shipment billed to one other than the person receiving such shipment.
Formerly: Acts 1947, c.222, s.10 1/2. As amended by P.L.128-2026, SEC.41.
Source: official publisher (2026 edition)