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2024 Indiana Code
Title 7.1. Alcohol and Tobacco
Article 4. Revenue and Taxes
Chapter 2. Beer Excise Tax
7.1-4-2-1. Rate of Tax
Universal Citation:
IN Code § 7.1-4-2-1 (2024)
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Sec. 1. An excise tax, referred to as the beer excise tax, at the rate of eleven and one-half cents ($.115) a gallon is imposed upon the sale of beer or flavored malt beverage within Indiana.
[Pre-1973 Recodification Citations: 7-1-1-41(a); 7-2-1-17(a); 7-4-1-1.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8. As amended by Acts 1981, P.L.103, SEC.1; P.L.72-1996, SEC.15.
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