Indiana Statutes
§ 7.1-4-4-1 — Rate of tax
Indiana § 7.1-4-4-1
This text of Indiana § 7.1-4-4-1 (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 § 7.1-4-4-1 (2026).
Text
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Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1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Repealed§ 7.1-1-2-2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Repealed§ 7.1-1-3-1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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 7.1-4-4-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-4-1.