Ind. Code § 7.1-4-3-1

Current through P.L. 171-2024

Section 7.1-4-3-1 - Rate of tax

An excise tax at the rate of two dollars and sixty-eight cents ($2.68) a gallon is imposed upon the sale, gift, or the withdrawal for sale or gift, of liquor and wine that contains twenty-one percent (21%), or more, of absolute alcohol reckoned by volume.

IC 7.1-4-3-1

Pre-1973 Recodification Citations: 7-1-1-41(b); 7-2-1-17(b); 7-4-1-1.

(Formerly: Acts1973 , P.L. 55, SEC.1; Acts1973 , P.L. 56, SEC.11.) As amended by Acts 1977(ss) , P.L. 9, SEC.5; Acts1981 , P.L. 103, SEC.2.