Indiana § 7.1-5-11-5 Transportation of untaxed beverage prohibited; exemptions

Indiana Statutes

§ 7.1-5-11-5 — Transportation of untaxed beverage prohibited; exemptions

Indiana § 7.1-5-11-5

Art. 5CRIMES AND INFRACTIONS

Ch. 11Unlawful Transportation

This text of Indiana § 7.1-5-11-5 (Transportation of untaxed beverage prohibited; exemptions) 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 § 7.1-5-11-5 (2026).

Text

(a)This section does not apply to a permittee, or a licensed carrier for a permittee, who is lawfully entitled to hold or possess an alcoholic beverage without the payment of the excise tax on the alcoholic beverage before the time the alcoholic beverage is withdrawn for sale.

(b)A person who transports an alcoholic beverage on a public highway, knowing that any of the taxes due the state on it have not been paid, commits a Level 6 felony. [Pre-1973 Recodification Citation: 7-1-1-32(18).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978, P.L.2, SEC.725; P.L.1-1999, SEC.20; P.L.158-2013, SEC.129; P.L.159-2014, SEC.91.

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(a) This section does not apply to a permittee,
or a licensed carrier for a permittee, who is lawfully entitled to hold or
possess an alcoholic beverage without the payment of the excise tax on
the alcoholic beverage before the time the alcoholic beverage is
withdrawn for sale.
(b) A person who transports an alcoholic beverage on a public
highway, knowing that any of the taxes due the state on it have not
been paid, commits a Level 6 felony.
[Pre-1973 Recodification Citation: 7-1-1-32(18).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978,
P.L.2, SEC.725; P.L.1-1999, SEC.20; P.L.158-2013, SEC.129;
P.L.159-2014, SEC.91.