Sec. 2. The hard cider excise tax applies only to hard cider. An alcoholic beverage that is subject to the hard cider excise tax is not subject to the liquor excise tax or the wine excise tax. As added by P.L.119-1998, SEC.24.
Applicability of tax
Ind. Code § 7.1-4-4.5-2, under Chapter 4.5. Hard Cider Excise Tax.
Ind. Code § 7.1-4-4.5-2