45 Ind. Admin. Code 7-0.5-3

Current through December 4, 2024

Section 45 IAC 7-0.5-3 - "Alcoholic beverage excise tax" defined

Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6

Affected: IC 7.1-4

Sec. 3.

"Alcoholic beverage excise tax" means any of the following taxes under IC 7.1-4:

(1) The beer excise tax under IC 7.1-4-2.

(2) The liquor excise tax under IC 7.1-4-3.

(3) The wine excise tax under IC 7.1-4-4.

(4) The hard cider excise tax under IC 7.1-4-4.5.

(5) The malt excise tax under IC 7.1-4-5.

45 IAC 7-0.5-3

Department of State Revenue; 45 IAC 7-0.5-3; filed 9/7/2016, 4:11 p.m.: 20160928-IR-045160002FRA