Indiana Statutes

§ 7.1-4-6-5 — When sale is made

Indiana § 7.1-4-6-5
JurisdictionIndiana
Art. 4REVENUE AND TAXES
Ch. 6Administration and Enforcement of Alcoholic Beverage

This text of Indiana § 7.1-4-6-5 (When sale is made) 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 § 7.1-4-6-5 (2026).

Text

When Sale is Made. For alcoholic beverage excise tax purposes, a sale shall not be deemed to have been made until the goods leave the custody of the seller. [Pre-1973 Recodification Citation: 7-2-1-17(c).] Formerly: Acts 1973, P.L.55, SEC.1.

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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Repealed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Repealed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Repealed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
§ 7.1-1-2-6
Repealed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"
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Bluebook (online)
Indiana § 7.1-4-6-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-6-5.