An excise tax, referred to as the beer excise tax, at the rate of eleven and one-half cents ($.115) a gallon is imposed upon the sale of beer or flavored malt beverage within Indiana.
IC 7.1-4-2-1
Pre-1973 Recodification Citations: 7-1-1-41(a); 7-2-1-17(a); 7-4-1-1.