§ 6-7-1-13-5

A common carrier is liable for any unpaid taxes imposed under this chapter on:(1) cigarettes, where the carrier takes possession of the cigarettes because they were damaged or they were not accepted by the consignee, and where the carrier does not return the cigarettes to the manufacturer; and(2) cigarettes that are lost or stolen in transit.As added by Acts 1980, P.L.60, SEC.2.