§ 7.1-4-2-8 — Tax refund

A beer wholesaler within Indiana who receives
beer or flavored malt beverage upon which the beer excise tax has been
paid shall be entitled to a refund of the amount of the tax on all tax-paid
beer or flavored malt beverage shipped from Indiana by the wholesaler
for sale outside Indiana or sold within Indiana under circumstances
exempting the beer or flavored malt beverage from the excise tax. The
department shall promulgate rules and regulations governing the form
of application for and the evidence required to establish the right to a
refund.
[Pre-1973 Recodification Citation: 7-1-1-41.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56,
SEC.10. As amended by P.L.72-1996, SEC.17.