Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 7-5-1
Monthly reports
Official textiac.iga.in.govlast amended
Sec. 1. (a) If a person is liable for the payment of a tax under IC 7.1-4 and this article, the person must file a monthly return in
an electronic format 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) Payment of the excise tax due shall accompany the return in an electronic format.
Amendment history
(Department of State Revenue; 45 IAC 7-5-1; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)
Source: view the official text
Nearby sections (25 sections)
- 7-1-2 · Notice of failure to pay (Repealed)
- 7-1-3 · Penalty for nonpayment after notice (Repealed)
- 7-2-1 · Confidential information; disclosure
- 7-3-1 · Eligibility for refund (Repealed)
- 7-3-2 · Filing refund claim (Repealed)
- 7-3-3 · Monthly report breakdown (Repealed)
- 7-3-4 · Production and sales reports to substantiate claim (Repealed)
- 7-3-5 · Wholesaler refund requirements (Repealed)
- 7-3-5.5 · Deduction and refund requirements
- 7-3-6 · Proof required to receive deduction or refund for exempt…
- 7-4-1 · Persons responsible for tax payment
- 7-4-2 · Samples
- 7-5-1 · Monthly reports
- 7-5-2 · Primary source reporting
- 7-6-1 · Exemptions from alcoholic beverage excise tax
- 8 · ARTICLE 8. CIGARETTES (REPEALED)
- 8.1-1-1 · Covered transactions; intent of act
- 8.1-1-2 · Distribution of sample packages; collection of tax by…
- 8.1-1-3 · Exemption; sales to United States government
- 8.1-1-4 · "Cigarette" defined (Repealed)
- 8.1-1-5 · "Individual package" defined (Repealed)
- 8.1-1-6 · "Person" or "company" defined (Repealed)
- 8.1-1-7 · "Department" defined (Repealed)
- 8.1-1-8 · "Distributor" defined (Repealed)
- 8.1-1-9 · "Retailer" defined (Repealed)