Pursuant to I.C. 7.1-3-1.1, a permit holder that is unable to immediately operate the business for which an alcohol permit is issued must deposit the permit in escrow with the Indiana Alcohol and Tobacco Commission. Permits approved by the Commission to be deposited in escrow receive an initial deposit term of twenty-four (24) months. Upon the expiration of an initial 24-month deposit term, a permit holder may request additional extensions to receive a third, fourth, and fifth year of escrow, if needed. Permits that are not made active or put into operation within five (5) years of being deposited into escrow will revert to the Commission as set forth in I.C. 7.1-3-1.1-3.