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.
Structure Indiana Code
Title 7.1. Alcohol and Tobacco
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
7.1-4-6-1. Powers of Commission and Department
7.1-4-6-2. Penalties for Noncompliance
7.1-4-6-2.1. Rules and Regulations to Enforce Noncompliance Penalties
7.1-4-6-3. Collection of Excise Taxes
7.1-4-6-3.5. Collection of Excise Taxes; Electronic Filing of Returns and Remitting of Taxes
7.1-4-6-3.6. Rules and Regulations
7.1-4-6-4. Discount for Timely Payment
7.1-4-6-6. Floor Stock Tax Not Imposed