Sec. 4. The department shall allow a taxpayer a discount of one and one-half percent (1 1/2%) of the amount of excise taxes otherwise due for the accurate reporting and timely remitting of the excise taxes imposed by this title. [Pre-1973 Recodification Citation: 7-2-1-17(c).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.22. As amended by P.L.128-2026, SEC.96.
Discount for timely payment
Ind. Code § 7.1-4-6-4, under Administration and Enforcement of Alcoholic Beverage Laws.
Ind. Code § 7.1-4-6-4