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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 7-0.5-3

"Alcoholic beverage excise tax" defined

Official textiac.iga.in.govlast amended

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The malt excise tax under IC 7.1-4-5 [IC 7.1-4-5 was repealed by P.L.285-2019, SECTION 57, effective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)

Amendment history

(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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Nearby sections (25 sections)
  1. 6-1-6 · Confidentiality (Repealed)
  2. 6-1-7 · Exempt taxpayers (Repealed)
  3. 6-1-8 · Excluded gas
  4. 6-1-9 · Refunds
  5. 6-1-10 · Power of attorney; notice (Repealed)
  6. 6-1-11 · Dissolution or withdrawal of corporations; certificate of…
  7. 6-1-12 · Books and records; retention
  8. 6-1-13 · Fraud and evasion in recordkeeping (Repealed)
  9. 6-1-14 · Subpoena (Repealed)
  10. 6-1-15 · Powers of petroleum severance tax division (Repealed)
  11. 7-0.5-1 · Construction and scope
  12. 7-0.5-2 · Incorporation of alcohol and tobacco commission's definitions
  13. 7-0.5-3 · "Alcoholic beverage excise tax" defined
  14. 7-1-1 · Penalty for nonpayment and failure to file a return
  15. 7-1-2 · Notice of failure to pay (Repealed)
  16. 7-1-3 · Penalty for nonpayment after notice (Repealed)
  17. 7-2-1 · Confidential information; disclosure
  18. 7-3-1 · Eligibility for refund (Repealed)
  19. 7-3-2 · Filing refund claim (Repealed)
  20. 7-3-3 · Monthly report breakdown (Repealed)
  21. 7-3-4 · Production and sales reports to substantiate claim (Repealed)
  22. 7-3-5 · Wholesaler refund requirements (Repealed)
  23. 7-3-5.5 · Deduction and refund requirements
  24. 7-3-6 · Proof required to receive deduction or refund for exempt…
  25. 7-4-1 · Persons responsible for tax payment
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