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Ind. Code § 6-8-1-10

Liability for tax

Formerly: Acts 1947, c.278, s.10.

Sec. 10. Any person purchasing or receiving possession of such petroleum prior to the discharge of such lien shall then and there be, become and remain personally liable to report and pay the amount of such lien until the same be paid.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.