Statutes, codes, and regulations
Indiana Code
Title 7.1 - ALCOHOL AND TOBACCOArticle 4 - REVENUE AND TAXES
Chapter 4 - WINE EXCISE TAX
Section 7.1-4-4-1 - Rate of tax

Ind. Code § 7.1-4-4-1

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Current through P.L. 171-2024
Section 7.1-4-4-1 - Rate of tax

An excise tax at the rate of forty-seven cents ($0.47) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of wine, except hard cider, within this state.

IC 7.1-4-4-1

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

(Formerly: Acts1973 , P.L. 55, SEC.1; Acts1973 , P.L. 56, SEC.13; Acts1975 , P.L. 73, SEC.1.) As amended by Acts1981 , P.L. 103, SEC.3; P.L. 104-1987, SEC.2; P.L. 119-1998, SEC.23.