45 IAC 7-0.5-3
45 IAC 7-0.5-3 "Alcoholic beverage excise tax" defined
Cite as Ind. Admin. Code tit. 45, r. 7-0.5-3
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(5) The malt excise tax under IC 7.1-4-5 [IC 7.1-4-5 was repealed by P.L.285-2019, SECTION 57, effective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.].