Indiana Code 7.1-4-6-5. When sale is made
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Sec. 5. 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.