Indiana Statutes
§ 7.1-4-4-1 — Rate of tax
An excise tax at the rate of forty-seven cents
($0.47) a gallon is imposed upon the manufacture and sale or gift, or
withdrawal for sale or gift, of wine, except hard cider, within this state.
[Pre-1973 Recodification Citations: 7-1-1-41(c);
7-2-1-17(c); 7-4-1-1.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56,
SEC.13; Acts 1975, P.L.73, SEC.1. As amended by Acts 1981,
P.L.103, SEC.3; P.L.104-1987, SEC.2; P.L.119-1998, SEC.23.
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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Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1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Repealed§ 7.1-1-2-2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Repealed§ 7.1-1-3-1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"