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.