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Indiana bonds

Indiana — Cigarette Tax Registration Certificate Bond

An Indiana cigarette distributor uses CIG-1 for registration security. The posted undertaking is $1,000 and continuing, even though the registration certificate lasts one year. Have the CIG-1A application, legal distributor and DOR account ready before opening the bond application.

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Recorded state
Indiana
Bond type
Cigarette / Tobacco Tax Bond
Category
Business operations & taxes

What this bond does

CIG-1 supports the Cigarette Tax Registration Certificate under the Indiana Cigarette Tax Law. DOR lists CIG-2 separately for credit purchases of cigarette tax stamps; buying this registration bond does not supply that separate security or purchase stamps.

Who needs it
The distributor applying for or maintaining the actual Indiana registration certificate. DOR requires a separate certificate for each place where the business operates as a distributor; manufacturers that are not distributors are not brought into this class merely because they make cigarettes.
Who it protects
The undertaking runs to Indiana for license fees, license taxes, penalties and interest, and performance of all duties, obligations and liabilities under the incorporated Cigarette Tax Law, amendments and regulations. It is not the distributor's business-loss insurance. Earlier acts or omissions remain covered after cancellation, and state leniency does not reduce surety liability.

Your bond option

This is the option on record for this bond.

The bond amount describes the limit of the bond obligation, not the price. A listed amount does not establish what the requesting party requires. The premium is what you pay and must be confirmed for the actual option. An E&O limit, where listed, is separate errors and omissions insurance.

Details for CIG-1 registration security

Use the posted $1,000 CIG-1 condition, not the amount of a stamp order or the separate CIG-2 stamps-payment undertaking. DOR's bulletin pairs registration with CIG-1A and a $1,000 bond or letter of credit. Its five-year good-credit discussion concerns stamp-purchase security, not a stated waiver of CIG-1 registration security.

For surety-initiated cancellation, CIG-1 requires sixty days' written notice to both the principal and DOR, running from the Division's receipt. A new bond approved earlier can bring that cancellation forward to its approval date. For principal-initiated replacement, file the new bond with the Division and give written notice to the surety; that cancellation takes effect when the Division receives the replacement. Arrange satisfactory replacement security and retain the earlier-liability provision.

Purchase Now opens Propeller's Indiana Cigarette Tax Registration Certificate application in a new tab. Match the legal licensee, address, DOR account, CIG-1 sum and continuing effective date. The owner or president signs with the applicable secretary attestation; the surety signs through its attorney-in-fact, and the posted notarial acknowledgment identifies the principal's owner or president. DOR currently lists CIG-1 for INTIME or fill-in PDF. Follow its accepted submission instructions: payment alone does not register the distributor, order stamps or complete required electronic returns.

Sources

Have these ready

  1. CIG-1A application, DOR account and actual distributor location.
  2. Exact legal principal/address and posted $1,000 CIG-1 undertaking.
  3. Continuing effective date coordinated with registration and any replacement.
  4. Owner/president acknowledgment, applicable secretary attestation and surety attorney-in-fact execution.
  5. DOR's current INTIME or accepted form-filing instructions.

Questions about this bond

Is this the cigarette tax stamps payment bond?

No. CIG-1 secures the registration certificate; DOR lists CIG-2 separately for stamp-payment security. Use the form named in the actual request.

Does the bond expire with the one-year certificate?

The posted CIG-1 is continuing from its effective date until terminated or replaced through its procedures. The registration certificate's one-year term is different. Keep both the certificate and accepted security current rather than assuming one renews the other.

Can I cancel by closing the tax account?

Do not treat account closure as CIG-1 cancellation. The form has a sixty-day surety-notice route and a separate principal-replacement route, with different receipt/approval triggers and continuing liability for earlier acts.

Does buying the bond complete my registration?

No. Complete DOR's registration and bond-submission requirements separately, then maintain electronic tax returns and payments. Propeller checkout does not itself provide a certificate or tax stamps.

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