§ 7.1-2-6-6 — Evidence of federal tax payment

Evidence of Federal Tax Payment. The payment
of a federal government special tax by a person, or the possession by
him of a stamp or receipt issued to him by the federal government,
either as a retail dealer, or as a wholesale dealer in alcoholic beverages,
or the possession by him, or the posting by him upon the premises of
a stamp, certificate, permit or license issued under the authority of the
United States authorizing him to deal in alcoholic beverages shall be
prima facie evidence that the named person is engaged in possessing,
selling, transporting, giving away or furnishing alcoholic beverages on
the covered premises. This section shall apply in a criminal prosecution
under this title or in an action to abate or enjoin a public nuisance or
unlawful practice or a practice prohibited by a rule or regulation of the
commission.
[Pre-1973 Recodification Citation: 7-1-1-39(3).]
Formerly: Acts 1973, P.L.55, SEC.1.