Ind. Admin. Code tit. 45, § 7-0.5-3 - "alcoholic Beverage Excise Tax" Defined

Current as of January 1, 1970
45 Iac 7-0.5-3 - "alcoholic Beverage Excise Tax" Defined
45 Iac 7-0.5-2 - Incorporation of Alcohol and Tobacco Commission's DefinitionsNext

45 IAC 7-0.5-3 "Alcoholic beverage excise tax" defined

Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6

Affected: IC 7.1-4

Sec. 3. "Alcoholic beverage excise tax" means any of the following taxes under IC 7.1-4:

(1) The beer excise tax under IC 7.1-4-2.

(2) The liquor excise tax under IC 7.1-4-3.

(3) The wine excise tax under IC 7.1-4-4.

(4) The hard cider excise tax under IC 7.1-4-4.5.

(5) The malt excise tax under IC 7.1-4-5 IC7.1−4−5wasrepealedbyP.L.285−2019,SECTION57,effectiveJuly1,2019.IC 7.1-4-5 was repealed by P.L.285-2019, SECTION 57, effective July 1, 2019..

(Department of State Revenue; 45 IAC 7-0.5-3; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)

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