Indiana Statutes

§ 7.1-4-4.5-1 — Rate of tax

Indiana § 7.1-4-4.5-1
JurisdictionIndiana
Art. 4REVENUE AND TAXES
Ch. 4.5Hard Cider Excise Tax

This text of Indiana § 7.1-4-4.5-1 (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 § 7.1-4-4.5-1 (2026).

Text

An excise tax at the rate of eleven and one-half cents ($0.115) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of hard cider within Indiana.

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Legislative History

As added by P.L.119-1998, SEC.24.

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Repealed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Repealed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Repealed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
§ 7.1-1-2-6
Repealed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"
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Bluebook (online)
Indiana § 7.1-4-4.5-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-4.5-1.