Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 7 - ALCOHOLIC BEVERAGE TAX
Rule 5 - Monthly Reports
Section 5-1 - Monthly reports
Universal Citation: 45 IN Admin Code 5-1
Current through March 20, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6
Affected: IC 7.1-4-6-3.5
Sec. 1.
(a) If a person is liable for the payment of a tax under IC 7.1-4 and this article, the person must file a monthly return in an electronic format with the department on or before the twentieth day of the month following the month in which the liability for the tax accrues by reason of the manufacture, sale, gift, or the withdrawal for sale or gift, of alcoholic beverages within this state.
(b) Payment of the excise tax due shall accompany the return in an electronic format.
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