Sec. 1. An excise tax at the rate of eleven and one-half cents ($0.115) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of hard cider within Indiana. As added by P.L.119-1998, SEC.24.
Rate of tax
Ind. Code § 7.1-4-4.5-1, under Chapter 4.5. Hard Cider Excise Tax.
Ind. Code § 7.1-4-4.5-1