Indiana Statutes

§ 7.1-4-2-1 — Rate of tax

Indiana § 7.1-4-2-1
JurisdictionIndiana
Art. 4REVENUE AND TAXES
Ch. 2Beer Excise Tax

This text of Indiana § 7.1-4-2-1 (Rate of tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 7.1-4-2-1 (2026).

Text

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. [Pre-1973 Recodification Citations: 7-1-1-41(a); 7-2-1-17(a); 7-4-1-1.] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8. As amended by Acts 1981, P.L.103, SEC.1; P.L.72-1996, SEC.15.

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Related

Monarch Beverage Co. v. Grubb
138 F. Supp. 3d 1002 (S.D. Indiana, 2015)
2 case citations

Nearby Sections

15
§ 7.1-1-1-1
General purposes
§ 7.1-1-1-11.5
Repealed
§ 7.1-1-2-0.1
Repealed
§ 7.1-1-2-1
Construction
§ 7.1-1-2-13
Repealed
§ 7.1-1-2-2
Scope
§ 7.1-1-2-3
Exceptions
§ 7.1-1-2-4
Gender and number
§ 7.1-1-2-6
Repealed
§ 7.1-1-3-1
Generally
§ 7.1-1-3-10
"Club"
§ 7.1-1-3-11
"Commercially"
§ 7.1-1-3-12
"Commission"
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Bluebook (online)
Indiana § 7.1-4-2-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-2-1.