Indiana Statutes
§ 7.1-4-3-2 — Persons liable for tax
Indiana § 7.1-4-3-2
This text of Indiana § 7.1-4-3-2 (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 § 7.1-4-3-2 (2026).
Text
(a)Except as provided in subsections (b) and
(c), the liquor excise tax shall be levied against a permittee who holds
an artisan distiller's permit, a distiller's permit, a rectifier's permit, a
liquor wholesaler's permit, a dining car liquor permit, a vintner's
permit, a wine wholesaler's permit, a dining car wine permit, or a boat
wine permit, whether the sale or gift, or withdrawal for sale or gift, is
to a person authorized to purchase or receive it or not. However, the
same article shall be taxed only once for liquor excise tax purposes.
(b)In the case of a permittee referenced in subsection (a) receiving
liquor from an unpermitted seller outside Indiana, the permittee is
liable for the liquor excise tax imposed upon the transaction.
(c)In the case of a permittee referenced in subs
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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Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1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Repealed§ 7.1-1-2-2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Repealed§ 7.1-1-3-1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 § 7.1-4-3-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-3-2.