Indiana Code 7.1-4-3-2. Persons liable for tax
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Terms Used In Indiana Code 7.1-4-3-2
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Sec. 2. 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.
[Pre-1973 Recodification Citation: 7-1-1-41(b).]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.12. As amended by P.L.109-2013, SEC.7.