Sec. 11. As used in this chapter, "drop shipment" means any shipment billed to one other than the person receiving such shipment. Formerly: Acts 1947, c.222, s.10 1/2. As amended by P.L.128-2026, SEC.41.
"Drop shipment"
Ind. Code § 6-7-1-11, under Cigarette Tax.
Ind. Code § 6-7-1-11