Second Regular Session of the 122nd General Assembly (2022)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
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between statutes enacted by the 2021 Regular Session of the General Assembly.
HOUSE ENROLLED ACT No. 1299
AN ACT to amend the Indiana Code concerning alcohol and
tobacco.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 7.1-3-3-4, AS AMENDED BY P.L.94-2008,
SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2022]: Sec. 4. (a) The premises to be used as a warehouse by
an applicant shall be described in the application for the permit. The
commission shall not issue a beer wholesaler's permit to an applicant
for any other warehouse or premises than that described in the
application. The commission shall issue only one (1) beer wholesaler's
permit to an applicant, but a permittee may be permitted to transfer the
permittee's warehouse to another location within the county that is not
required to be within the corporate limits of an incorporated city or
town, upon application to, and approval of, the commission.
(b) As used in this subsection, "immediate relative" means the
father, the mother, a brother, a sister, a son, or a daughter of a
wholesaler permittee. Notwithstanding subsection (a), if a wholesaler
permittee is:
(1) dead;
(2) legally adjudged to be mentally incapacitated; or
(3) at least seventy-five (75) years of age and has held an
interest in the wholesaler's permit for at least ten (10) years;
the commission, upon the death or legally adjudged mental
incapacitation of a wholesaler permittee, may allow the transfer of the
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wholesaler permit only to an immediate relative of the wholesaler
permittee who concurrently holds a majority share in a valid wholesaler
permit. In the case of a permit transfer from a wholesaler permittee
under subsection (b)(3), the immediate relative to whom the permit
is transferred must concurrently hold a majority share in a valid
wholesaler permit and must have held an interest in the wholesaler
permit for at least ten (10) years.
SECTION 2. IC 7.1-3-21-15, AS AMENDED BY P.L.86-2018,
SECTION 120, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2022]: Sec. 15. (a) This section does not apply
to an employee's permit under IC 7.1-3-18-9.
(b) The commission shall not renew or transfer a wholesaler,
retailer, dealer, or other permit of any type if the applicant:
(1) is seeking a renewal and the applicant has not paid all the
property taxes under IC 6-1.1 and the innkeeper's tax under IC 6-9
that are due currently;
(2) is seeking a transfer and the applicant has not paid all the
property taxes under IC 6-1.1 and innkeeper's tax under IC 6-9 for
the assessment periods during which the transferor held the
permit;
(3) is seeking a renewal or transfer and is at least thirty (30) days
delinquent in remitting state gross retail taxes under IC 6-2.5 or
withholding taxes required to be remitted under IC 6-3-4;
(4) is on the most recent tax warrant list supplied to the
commission by the department of state revenue; or
(5) does not provide the commission with property tax clearance
Form 1 with an embossed seal from the county treasurer.
(c) The commission shall renew or transfer a permit that the
commission denied under subsection (b) when the appropriate one (1)
of the following occurs:
(1) The person, if seeking a renewal, provides to the commission
a statement from the county treasurer of the county in which the
property of the applicant was assessed indicating that all the
property taxes under IC 6-1.1 and, in a county where the county
treasurer collects the innkeeper's tax, the innkeeper's tax under
IC 6-9 that were delinquent have been paid.
(2) The person, if seeking a transfer of ownership, provides to the
commission a statement from the county treasurer of the county
in which the property of the transferor was assessed indicating
that all the property taxes under IC 6-1.1 and, in a county where
the county treasurer collects the innkeeper's tax, the innkeeper's
tax under IC 6-9 have been paid for the assessment periods during
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which the transferor held the permit.
(3) The person provides to the commission a statement from the
commissioner of the department of state revenue indicating that
the person's tax warrant has been satisfied, including any
delinquency in innkeeper's tax if the state collects the innkeeper's
tax for the county in which the person seeks the permit.
(4) The commission receives a notice from the commissioner of
the department of state revenue under IC 6-8.1-8-2(k).
(5) The commission receives a notice from the commissioner of
the department of state revenue stating that the state gross retail
and withholding taxes described in subsection (b)(3) have been
remitted to the department.
(d) The commission shall not issue a new wholesaler, retailer,
dealer, or other permit of any type if the applicant:
(1) has not paid all the applicant's property taxes under IC 6-1.1
and innkeeper's tax under IC 6-9 that are due;
(2) is at least thirty (30) days delinquent in remitting state gross
retail taxes under IC 6-2.5 or withholding taxes required to be
remitted under IC 6-3-4;
(3) is on the most recent tax warrant list supplied to the
commission by the department of state revenue; or
(4) does not provide the commission with property tax clearance
Form 1 with an embossed seal from the county treasurer.
(e) The commission shall issue a new permit that the commission
denied under subsection (d) when one (1) of the following occurs:
(1) The applicant provides to the commission a statement from
the commissioner of the department of state revenue indicating
that the applicant's tax warrant has been satisfied, including any
delinquency in innkeeper's tax if the state collects the innkeeper's
tax for the county in which the applicant seeks the permit.
(2) The commission receives a notice of release from the
commissioner of the department of state revenue under
IC 6-8.1-8-2(k).
(3) The commission receives a notice from the commissioner of
the department of state revenue stating that the state gross retail
and withholding taxes described in subsection (d)(2) have been
remitted to the department.
(f) An applicant for issuance of a new permit, renewal, or transfer
may not be considered delinquent in the payment of a listed tax (as
defined by IC 6-8.1-1-1) if the applicant has filed a proper protest
under IC 6-8.1-5-1 contesting the remittance of those taxes. The
applicant shall be considered delinquent in the payment of those taxes
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if the applicant does not remit the taxes owed to the state department
of revenue after the later of the following:
(1) The expiration of the period in which the applicant may appeal
the listed tax to the tax court, in the case of an applicant who does
not file a timely appeal of the listed tax.
(2) When a decision of the tax court concerning the applicant's
appeal of the listed tax becomes final, in the case of an applicant
who files a timely appeal of the listed tax.
(g) The commission may require that an applicant for the issuance
of a new permit, renewal, or transfer of a wholesaler's, retailer's, or
dealer's, or other permit of any type furnish proof of the payment of a
listed tax (as defined by IC 6-8.1-1-1), tax warrant, or taxes imposed by
IC 6-1.1 or receipt of property tax clearance Form 1 with an embossed
seal from the county treasurer.
(h) The commission may issue to any applicant for renewal of a
permit that is delinquent in the payment of a listed tax (as defined
in IC 6-8.1-1-1) not more than one (1) ninety (90) day extension of
the term of the permit.
HEA 1299 Speaker of the House of Representatives
President of the Senate
President Pro Tempore
Governor of the State of Indiana
Date: Time:
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