A beer wholesaler within Indiana who receives beer or flavored malt beverage upon which the beer excise tax has been paid shall be entitled to a refund of the amount of the tax on all tax-paid beer or flavored malt beverage shipped from Indiana by the wholesaler for sale outside Indiana.

[Pre-1973 Recodification Citation: 7-1-1-41.]

Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.10. As amended by P.L.72-1996, SEC.17; P.L.128-2026, SEC.83.

As amended by P.L.72-1996, SEC.17; P.L.128-2026, SEC.83.