{"data":{"id":"us-in/ic-7.1-3-11-5","jurisdiction":"us-in","citation":"IC 7.1-3-11-5","heading":"Excise tax","body":"Sec. 5. Excise Tax. The holder of a dining car liquor permit shall pay to the department the liquor excise tax on the liquor withdrawn for sale within the state.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 3. PERMITS","Chapter 11. Dining Car, Airplane, and Boat Liquor Permits"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-3-11-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"3145d0abb50ba487564200fe341f4034035141fb9fd5f46b160d923be3ffc5bc","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-3-11-4","next":"us-in/ic-7.1-3-11-6"},"notice":"GroundRules: Original legal text. Not legal advice."}