Indiana Code § 4-33-19-7

Memorandum of understanding required
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Sec. 7. (a) A memorandum of understanding between the commission and: (1) the department of state revenue in the case of an action involving a person holding a retail merchant's certificate; or (2) the alcohol and tobacco commission in the case of an action involving a person holding a tobacco sales certificate or an alcoholic beverage permit; is required to authorize the division's actions under section 6 of this chapter.       (b) The agencies described in subsection (a) shall enter into the memorandum of understanding required by this section before January 1, 2008.

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