Indiana Code § 7.1-4-6-3

Collection of excise taxes
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Sec. 3. Collection of Excise Taxes. The department shall collect the excise taxes imposed by this title. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.19.

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