93 chapters · 1,047 sections in this title.
Ind. Code § 7.1-4-6-4 Discount for timely payment
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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).] Fo…
Ind. Code § 7.1-4-6-5 When sale is made
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Sec. 5. For alcoholic beverage excise tax purposes, a sale shall not be deemed to have been made until the goods leave the custody of the seller. [Pre-1973 Recodification Citation: 7-2-1-17(c).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.97.
Ind. Code § 7.1-4-6-5.5 Certain sales or withdrawals of alcoholic beverages exempt from tax
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Sec. 5.5. (a) Sales or withdrawals from sale of alcoholic beverages intended for export to a state outside Indiana are exempt from alcoholic beverage excise tax. (b) Sales or withdrawals of alcoholic beverages for sale to the United States government, its agencies, and instrument…
Ind. Code § 7.1-4-6-6 Floor stock tax not imposed
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Sec. 6. The provisions of this article shall not be construed as imposing a floor stock tax on the goods held by a permittee of any type under this title. [Pre-1973 Recodification Citation: 7-2-1-17(c).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.99.