Sec. 4. The commission and the department may adopt rules and maintain gauges in a winery, farm winery, or a wholesaler's premises for the proper gauging of the alcoholic beverages to which the hard cider excise tax is applicable and the assessment of that tax. As added by P.L.119-1998, SEC.24. Amended by P.L.201-1999, SEC.12.
Gauging alcoholic beverages
Ind. Code § 7.1-4-4.5-4, under Chapter 4.5. Hard Cider Excise Tax.
Ind. Code § 7.1-4-4.5-4