Public-domain · open source
OpenJurist

Ind. Code § 7.1-3-1-26

Sales among collectors

As added by P.L.57-1984, SEC.5.

Sec. 26. No permit is required for the sale, purchase, or gift by a collector to another collector of a container that is:

(1) a ceramic commemorative bottle; or

(2) a uniquely designed decanter.

An unbroken federal tax stamp must be on the container at the time of the sale, purchase, or gift.

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