Indiana Statutes
§ 7.1-4-3-1 — Rate of tax
Indiana § 7.1-4-3-1
This text of Indiana § 7.1-4-3-1 (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 § 7.1-4-3-1 (2026).
Text
Rate of Tax. An excise tax at the rate of two
dollars and sixty-eight cents ($2.68) a gallon is imposed upon the sale,
gift, or the withdrawal for sale or gift, of liquor and wine that contains
twenty-one percent (21%), or more, of absolute alcohol reckoned by
volume.
[Pre-1973 Recodification Citations: 7-1-1-41(b);
7-2-1-17(b); 7-4-1-1.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56,
SEC.11. As amended by Acts 1977(ss), P.L.9, SEC.5; Acts 1981,
P.L.103, SEC.2.
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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Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1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Repealed§ 7.1-1-2-2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Repealed§ 7.1-1-3-1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 § 7.1-4-3-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-3-1.