Indiana Statutes

§ 7.1-4-6-3.5 — Collection of excise taxes; electronic filing of returns and remitting of taxes

Indiana § 7.1-4-6-3.5
JurisdictionIndiana
Art. 4REVENUE AND TAXES
Ch. 6Administration and Enforcement of Alcoholic Beverage

This text of Indiana § 7.1-4-6-3.5 (Collection of excise taxes; electronic filing of returns and remitting of taxes) 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 § 7.1-4-6-3.5 (2026).

Text

5.

(a)A person who is liable for the payment of an excise tax levied by this title shall file a monthly return with the department on or before the twentieth day of the month following the month in which the liability for the tax accrues by reason of the manufacture, sale, gift, or the withdrawal for sale or gift, of alcoholic beverages within this state.
(b)The department may require the reporting of any information reasonably necessary to determine the amount of excise tax due.
(c)The return required by this section must be filed in an electronic format as prescribed by the department. Payment of the excise tax due shall accompany the return, and shall be remitted electronically. Any other returns or forms required to be filed under this title must also be filed in an electronic forma

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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Repealed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Repealed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Repealed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
§ 7.1-1-2-6
Repealed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 § 7.1-4-6-3.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-6-3.5.