Persons Liable for Tax. The malt excise tax shall be levied against a permittee who holds a malt manufacturer's permit, a malt wholesaler's permit, or a malt dealer's permit. However, the same article shall be taxed only once for malt excise tax purposes.

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

Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.16.