Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 7 - ALCOHOLIC BEVERAGE TAX
Rule 0.5 - General Provisions
Section 0.5-3 - "Alcoholic beverage excise tax" defined

Universal Citation: 45 IN Admin Code 0.5-3

Current through September 18, 2024

Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6

Affected: IC 7.1-4

Sec. 3.

"Alcoholic beverage excise tax" means any of the following taxes under IC 7.1-4:

(1) The beer excise tax under IC 7.1-4-2.

(2) The liquor excise tax under IC 7.1-4-3.

(3) The wine excise tax under IC 7.1-4-4.

(4) The hard cider excise tax under IC 7.1-4-4.5.

(5) The malt excise tax under IC 7.1-4-5.

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