Indiana § 7.1-4-2-8 Tax refund

Indiana Statutes

§ 7.1-4-2-8 — Tax refund

Indiana § 7.1-4-2-8

Art. 4REVENUE AND TAXES

Ch. 2Beer Excise Tax

This text of Indiana § 7.1-4-2-8 (Tax refund) 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 § 7.1-4-2-8 (2026).

Text

A beer wholesaler within Indiana who receives
beer or flavored malt beverage upon which the beer excise tax has been
paid shall be entitled to a refund of the amount of the tax on all tax-paid
beer or flavored malt beverage shipped from Indiana by the wholesaler
for sale outside Indiana or sold within Indiana under circumstances
exempting the beer or flavored malt beverage from the excise tax. The
department shall promulgate rules and regulations governing the form
of application for and the evidence required to establish the right to a
refund.
[Pre-1973 Recodification Citation: 7-1-1-41.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56,
SEC.10. As amended by P.L.72-1996, SEC.17.

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A beer wholesaler within Indiana who receives
beer or flavored malt beverage upon which the beer excise tax has been
paid shall be entitled to a refund of the amount of the tax on all tax-paid
beer or flavored malt beverage shipped from Indiana by the wholesaler
for sale outside Indiana or sold within Indiana under circumstances
exempting the beer or flavored malt beverage from the excise tax. The
department shall promulgate rules and regulations governing the form
of application for and the evidence required to establish the right to a
refund.
[Pre-1973 Recodification Citation: 7-1-1-41.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56,
SEC.10. As amended by P.L.72-1996, SEC.17.