Indiana Code § 7.1-3-21-12

Wagering occupational tax stamp
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Sec. 12. Wagering Occupational Tax Stamp. The commission shall not issue a permit to sell alcoholic beverages at retail to a person who holds, owns, or possesses a wagering occupational tax stamp issued by the United States internal revenue authorities. [Pre-1973 Recodification Citation: 7-3-2-2.] Formerly: Acts 1973, P.L.55, SEC.1.

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