Indiana Statutes
§ 7.1-4-2-1 — Rate of tax
Indiana § 7.1-4-2-1
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)
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Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1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Repealed§ 7.1-1-2-2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§ 7.1-1-2-5
Direct and indirect prohibition§ 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Repealed§ 7.1-1-3-1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"§ 7.1-1-3-12.5
"Consumer advertising specialty"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 7.1-4-2-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-2-1.