Indiana Statutes
§ 7.1-4-2-2 — Persons liable for tax
Indiana § 7.1-4-2-2
This text of Indiana § 7.1-4-2-2 (Persons liable for tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 7.1-4-2-2 (2026).
Text
(a)Except as provided in subsections (b) and
(c), a brewer is liable for the beer excise tax on the sale or gift, or
withdrawal for sale or gift, of beer or flavored malt beverage by the
brewer to a person within Indiana.
(b)In the case of a beer wholesaler receiving beer or flavored malt
beverage from a brewer located outside of Indiana, the beer wholesaler,
not the brewer, is liable for the beer excise tax imposed upon the
transaction.
(c)In the case of a wine wholesaler receiving, selling, or giving
flavored malt beverage within Indiana, the wine wholesaler, not the
brewer, is liable for the beer excise tax imposed upon the transaction.
[Pre-1973 Recodification Citations: 7-1-1-41(a);
7-4-1-1.]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by
P.L.58-1984, SEC.5; P.L.72-1996, SEC.16.
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Nearby Sections
15
§ 7.1-1-1-1
General purposes§ 7.1-1-1-11.5
Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1
Construction§ 7.1-1-2-13
Repealed§ 7.1-1-2-2
Scope§ 7.1-1-2-3
Exceptions§ 7.1-1-2-4
Gender and number§ 7.1-1-2-5
Direct and indirect prohibition§ 7.1-1-2-6
Repealed§ 7.1-1-3-1
Generally§ 7.1-1-3-10
"Club"§ 7.1-1-3-11
"Commercially"§ 7.1-1-3-12
"Commission"§ 7.1-1-3-12.5
"Consumer advertising specialty"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 7.1-4-2-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-2-2.