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93 chapters · 1,047 sections in this title.
Ind. Code § 7.1-4-4.5-1 Rate of tax
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Sec. 1. An excise tax, known as the hard cider excise tax, is imposed at the rate of eleven and one-half cents ($0.115) a gallon 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. Amended by P.L.1…
Ind. Code § 7.1-4-4.5-2 Applicability of tax
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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.
Ind. Code § 7.1-4-4.5-3 Persons liable for tax
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Sec. 3. (a) Except as provided in subsections (b) and (c), the hard cider excise tax shall be paid by the holder of a vintner's permit, a farm winery permit, a wine wholesaler's permit, a direct wine seller's permit, a beer wholesaler's permit, a dining car wine permit, or a boat…
Ind. Code § 7.1-4-4.5-4 Gauging alcoholic beverages
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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.11…