reglab/housing_qa huggingface dataset:
IN Code § 7.1-4-6-3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-3. Collection of Excise Taxes

Sec. 3. Collection of Excise Taxes. The department shall collect the excise taxes imposed by this title.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.19.
IN Code § 7.1-4-6-3.5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-3.5. Collection of Excise Taxes; Electronic Filing of Returns and Remitting of Taxes

Sec. 3.5. A person who is liable for the payment of an excise tax levied by this title shall file a monthly return 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. The return must be filed in an electronic format as prescribed by the department. Payment of the excise tax due shall accompany the return, and shall be remitted electronically. Any other returns or forms required to be filed under this title must also be filed in an electronic format and on a date prescribed by the department.Formerly: Acts 1973, P.L.56, SEC.20. As amended by P.L.166-2014, SEC.36.
IN Code § 7.1-4-6-3.6 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-3.6. Rules and Regulations

Sec. 3.6. Rules and Regulations. The department, in consultation with the commission, shall have the power to promulgate rules and regulations governing the use of a unified system of reporting alcoholic beverage excise tax liability and the form of the returns.Formerly: Acts 1973, P.L.56, SEC.21.
IN Code § 7.1-4-6-4 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-4. Discount for Timely Payment

Sec. 4. Discount for Timely Payment. The department shall allow a taxpayer a discount of one and one-half percent (1 1/2%) of the amount of excise taxes otherwise due for the accurate reporting and timely remitting of the excise taxes imposed by this title.[Pre-1973 Recodification Citation: 7-2-1-17(c).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.22.
IN Code § 7.1-4-6-5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-5. When Sale Is Made

Sec. 5. When Sale is Made. For alcoholic beverage excise tax purposes, a sale shall not be deemed to have been made until the goods leave the custody of the seller.[Pre-1973 Recodification Citation: 7-2-1-17(c).]Formerly: Acts 1973, P.L.55, SEC.1.
IN Code § 7.1-4-6-6 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-6. Floor Stock Tax Not Imposed

Sec. 6. Floor Stock Tax Not Imposed. The provisions of this article shall not be construed as imposing a floor stock tax on the goods held by a permittee of any type under this title.[Pre-1973 Recodification Citation: 7-2-1-17(c).]Formerly: Acts 1973, P.L.55, SEC.1.
IN Code § 7.1-4-6-7 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-7. Appropriation for Administration

Sec. 7. Appropriation for Administration. There shall be an annual appropriation, from the sum of money allocated to the general fund by this title, of a sum of money necessary for the purpose of carrying out the provisions of this title. The claims for operating expenses incurred under the provisions of this title shall be filed with and paid by the state auditor. Equipment shall be purchased only upon a requisition approved by the department of administration.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1.
IN Code § 7.1-4-6-8 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-8. Duty of Attorney General and Local Prosecutor

Sec. 8. Duty of Attorney General and Local Prosecutor. If a person who holds a permit under this title fails to account for, or pay over to the chairman or the department, or both, an annual license fee, or excise tax, or other levy imposed by this title, or defaults in a condition of his bond, or if a person, licensed under this title or not, fails or refuses to pay to the chairman or the department an obligation, liability, forfeiture, or penalty imposed upon him by this title, the chairman or the department shall report that fact to the attorney general of Indiana who shall immediately institute the necessary action for the recovery of the sum due the state by reason of this title. The state shall be entitled to all liens and remedies allowed by law for the collection of the sum due the state. It is the duty of the prosecuting attorney of the proper county to assist the attorney general in these matters whenever the attorney general requests his assistance.[Pre-1973 Recodification Citation: 7-1-1-42(1).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.23.
IN Code § 7.1-4-7-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-1. Collection of Annual License Fees

Sec. 1. The chairman shall collect the required annual license fee paid in connection with the issuance of a brewer's permit, a beer wholesaler's permit, a temporary beer permit, a dining car permit of any type, a boat permit of any type, an artisan distiller's permit, a distiller's permit, a rectifier's permit, a liquor wholesaler's permit, a vintner's permit, a farm winery permit, a farm winery brandy distiller's permit, a wine wholesaler's permit, a wine bottler's permit, a temporary wine permit, a direct wine seller's permit, a salesman's permit, and a carrier's alcoholic permit.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.59, SEC.8. As amended by Acts 1978, P.L.51, SEC.6; P.L.201-1999, SEC.13; P.L.235-2001, SEC.4; P.L.165-2006, SEC.37; P.L.109-2013, SEC.8.
IN Code § 7.1-4-7-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-2. Collection of Deductions and Transfer Fees

Sec. 2. The chairman shall collect the authorized deduction retained by the state when an application for a permit, of a type listed in section 1 of this chapter, is denied. The chairman also shall collect the prescribed cost fee paid in connection with the transfer of a permit of a type listed in section 1 of this chapter.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.131.
IN Code § 7.1-4-7-3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-3. Miscellaneous Collections

Sec. 3. Miscellaneous Collections. The chairman shall collect all other assessments not specifically included in this chapter and not otherwise disposed of by a provision of this title. The chairman or the department shall collect the penalty for the nonpayment of taxes imposed by this title, and a forfeiture not in the nature of a fine or penalty belonging to the common school fund, and the proceeds of a sale or judgment made under or in the enforcement of this title.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.24.
IN Code § 7.1-4-7-4 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-4. Fees Deposited in Enforcement and Administration Fund and State General Fund

Sec. 4. (a) Except as provided in subsection (b), the chairman and the department shall deposit the money collected under sections 1, 2, and 3 of this chapter daily with the treasurer of state, and not later than the fifth day of the following month shall cover:(1) thirty-four percent (34%) of the money collected under section 1 of this chapter into the enforcement and administration fund established under IC 7.1-4-10-1; and(2) sixty-six percent (66%) of the money collected under section 1 of this chapter and money collected under sections 2 and 3 of this chapter into the state general fund for state general fund purposes.(b) The chairman and the department shall deposit all money collected under IC 7.1-2-5-3, IC 7.1-2-5-8, IC 7.1-3-17.5, IC 7.1-3-17.7, IC 7.1-3-22-9, and IC 7.1-4-4.1-5 daily with the treasurer of state, and not later than the fifth day of the following month shall cover the money into the enforcement and administration fund established under IC 7.1-4-10-1.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.25. As amended by P.L.32-1988, SEC.4; P.L.106-1995, SEC.16; P.L.204-2001, SEC.46; P.L.224-2005, SEC.23.
IN Code § 7.1-4-7-5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-5. Deposit of Excise Taxes in General Fund

Sec. 5. The department shall deposit:(1) four cents ($0.04) of the beer excise tax rate collected on each gallon of beer or flavored malt beverage;(2) one dollar ($1) of the liquor excise tax rate collected on each gallon of liquor;(3) twenty-five cents ($0.25) of the wine excise tax rate collected on each gallon of wine;(4) the entire amount of malt excise tax collected; and(5) the entire amount of hard cider excise tax collected;daily with the treasurer of state and not later than the fifth day of the following month shall cover them into the general fund of the state for distribution as provided in this chapter.[Pre-1973 Recodification Citation: 7-1-1-41(a), (b), (c), (d), (f).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.26. As amended by P.L.102-1989, SEC.4; P.L.72-1996, SEC.18; P.L.119-1998, SEC.25; P.L.165-2021, SEC.125.
IN Code § 7.1-4-7-6 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-6. Distribution of Excise Revenue to General Fund

Sec. 6. The treasurer of state shall set aside for general fund purposes, fifty percent (50%) of the gross amount of the revenue deposited in the general fund in accordance with the provisions of section 5 of this chapter.[Pre-1973 Recodification Citations: 7-1-1-41(f); 7-4-2-1.]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.132.
IN Code § 7.1-4-7-7 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-7. Distribution of Excise Revenue to Cities and Towns

Sec. 7. The treasurer of state shall set aside for allocation to the cities and towns of this state, fifty percent (50%) of the gross amount of the revenue deposited in the general fund in accordance with the provisions of section 5 of this chapter.[Pre-1973 Recodification Citation: 7-4-2-1.]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.133.
IN Code § 7.1-4-7-8 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-8. Basis of Allocation to Cities and Towns

Sec. 8. The sum set aside in accordance with the provisions of section 7 of this chapter shall be allocated to a city or town upon the basis that the population of that city or town bears to the total population of all cities and towns of this state.[Pre-1973 Recodification Citation: 7-4-2-2.]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.134.
IN Code § 7.1-4-7-9 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 7. General Fund Collections and Distributions|7.1-4-7-9. Time of Distribution

Sec. 9. The auditor of state shall, on the first day of April of each year and quarterly thereafter, distribute the funds set aside in accordance with the provisions of section 7 of this chapter or the portion of them as reported to the auditor of state, to the general fund of the treasury of the city or town on the basis provided for in this chapter.[Pre-1973 Recodification Citation: 7-4-2-3.]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.135.
IN Code § 7.1-4-8-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 8. State Construction Fund|7.1-4-8-1. Deposit of Excise Taxes in Fund

Sec. 1. The department shall:(1) deposit daily with the treasurer of state:(A) three and three-fourths cents (3 3/4¢) of the beer excise tax rate collected on each gallon of beer or flavored malt beverage;(B) one dollar and seventeen cents ($1.17) of the liquor excise tax rate collected on each gallon of liquor; and(C) sixteen cents (16¢) of the wine excise tax rate collected on each gallon of wine; and(2) not later than the fifth day of the following month, transfer the deposits under subdivision (1) into the state construction fund.[Pre-1973 Recodification Citation: 7-2-1-17(c).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.27. As amended by P.L.72-1996, SEC.19; P.L.213-2015, SEC.95; P.L.108-2019, SEC.144.
IN Code § 7.1-4-8-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 8. State Construction Fund|7.1-4-8-2. Use of Funds

Sec. 2. The monies deposited in the state construction fund shall be used by the state for the construction, reconstruction, rehabilitation, repair, purchase, rental, and sale of state properties and institutions (excluding state educational institutions, as defined in IC 21-7-13-32).[Pre-1973 Recodification Citation: 7-2-1-17(c).]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.234-2007, SEC.274; P.L.108-2019, SEC.145.
IN Code § 7.1-4-9-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-1. Collection of Annual License Fees

Sec. 1. The chairman shall collect the required annual license fee paid in connection with the issuance of a beer retailer's permit, a beer dealer's permit, a liquor retailer's permit, a supplemental caterer's permit, a liquor dealer's permit, a wine retailer's permit, and a wine dealer's permit.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.60, SEC.7; Acts 1974, P.L.25, SEC.6. As amended by P.L.224-2005, SEC.24.
IN Code § 7.1-4-9-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-2. Collection of Deductions and Transfer Fees

Sec. 2. The chairman shall collect the authorized deduction retained by the state when an application for a permit of a type listed in section 1 of this chapter is denied. The chairman also shall collect the prescribed cost fee paid in connection with the transfer of a permit of a type listed in section 1 of this chapter.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.136.
IN Code § 7.1-4-9-3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-3. Fees Deposited in Excise Fund and Enforcement and Administration Fund

Sec. 3. (a) Except as provided in subsection (b), the chairman shall deposit the monies collected under the authority of this chapter daily with the treasurer of the state, and not later than the fifth day of the following month shall cover them into the "excise fund" to be distributed as provided in this chapter.(b) The chairman shall deposit the money received from the collection of the fees for a three-way permit under IC 7.1-3-20-16(f) daily with the treasurer of state, and not later than the fifth day of the following month shall transfer the money into the enforcement and administration fund of the commission under IC 7.1-4-11.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.224-2005, SEC.25.
IN Code § 7.1-4-9-4 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-4. Distribution to State General Fund

Sec. 4. Twenty-two percent (22%) of the money in the excise fund shall be deposited in the state general fund on the first day of June and the first day of December of each year.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1977(ss), P.L.7, SEC.1; P.L.224-2005, SEC.26; P.L.165-2021, SEC.126.
IN Code § 7.1-4-9-7 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-7. Distribution to Cities and Towns; Notice of Annexation

Sec. 7. (a) Thirty-three percent (33%) of the money in the excise fund shall, upon warrant of the state auditor, be paid into the general fund of the treasury of the city or town in which the retailer's or dealer's licensed premises are located. The money shall be paid to the treasurer of the county in which the retailer's or dealer's premises are located if they are located outside the corporate limits of a city or town.(b) Not later than ten (10) days after:(1) an annexation ordinance is filed under IC 36-4-3-22; or(2) the second of the two (2) approvals of an annexation is filed under IC 36-3-2-7;the annexing municipality shall provide notice to the chairman of the commission of any retailer's or dealer's premises located within the annexed territory. The notice shall be in writing, sent by certified mail, and must include the effective date of the annexation and the business name and street address of the retailer's or dealer's premises.(c) The distribution from the excise fund shall continue to be paid to the jurisdiction on record with the commission, until the chairman of the commission receives the notice under this section that the retailer's or dealer's premises have been annexed into the city or town. An annexing city or town:(1) shall be paid distributions that accrue after the date the chairman receives notice; and(2) is not entitled to retroactive payment of any distributions accruing before the date the chairman receives notice.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.224-2005, SEC.27; P.L.194-2021, SEC.63.
IN Code § 7.1-4-9-7.5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-7.5. Deposit in Enforcement and Administration Fund

Sec. 7.5. Forty-five percent (45%) of the money in the excise fund shall be deposited in the enforcement and administration fund under IC 7.1-4-10 on the first day of June and the first day of December of each year.As added by P.L.224-2005, SEC.28. Amended by P.L.165-2021, SEC.127.
IN Code § 7.1-4-9-8 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-8. Basis of Distribution and Use

Sec. 8. Basis of Distribution and Use. The monies in the excise fund that is distributed to a county, city or town shall be distributed in direct proportion to the amount of retailer's or dealer's annual license fees paid in respect to licensed premises situated in a city or town, or situated within a county but outside the corporate limits of a city or town. The money distributed shall be credited to the general fund of the county, city or town and the funds shall be budgeted according to law.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1.
IN Code § 7.1-4-9-9 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-9. Time of Distribution

Sec. 9. Time of Distribution. The distribution of the excise fund to be paid into the general fund of a county, city or town shall be distributed by the state treasurer semi-annually on the first day of June and the first day of December of each year. The auditor of the state is authorized to draw his warrants to the treasurers of the several governmental subdivisions when the distribution is presented to him.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1.
IN Code § 7.1-4-9-10 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 9. Excise Fund Collections and Distributions|7.1-4-9-10. Appropriation From General Fund

Sec. 10. Appropriation from General Fund. There is appropriated from the monies allocated to the general fund under this title, a necessary sum of money to make up any deficiency between the sums from the excise fund actually paid over to the treasuries of the several governmental subdivisions during their respective current fiscal years, and the estimate of funds to be distributed to them during the current fiscal year as computed by the state board of accounts and as considered by the governmental unit in preparation of its budget for the current fiscal year. The state board of accounts shall determine whether a deficiency exists at the close of the current fiscal year of each governmental unit. The amount of a deficiency so determined shall be paid to the governmental unit on warrant issued by the state auditor not later than one (1) month after the close of the respective current fiscal year.[Pre-1973 Recodification Citation: 7-1-1-41(f).]Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1977(ss), P.L.7, SEC.2.
IN Code § 7.1-4-10-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 10. Enforcement and Administration Fund Collections and Distributions|7.1-4-10-1. Deposit of Excise Taxes in Fund

Sec. 1. The department shall deposit one and three-fourths cents (1 3/4¢) of the beer excise tax rate collected on each gallon of beer or flavored malt beverage, eleven cents (11¢) of the liquor excise tax rate collected on each gallon of liquor, and four cents (4¢) of the wine excise tax rate collected on each gallon of wine, daily with the treasurer of the state, and not later than the fifth day of the following month shall cover them into the Enforcement and Administration Fund.[Pre-1973 Recodification Citation: 7-4-1-1.]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.28. As amended by P.L.72-1996, SEC.20; P.L.213-2015, SEC.96.
IN Code § 7.1-4-10-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 10. Enforcement and Administration Fund Collections and Distributions|7.1-4-10-2. Use of Funds

Sec. 2. Use of Funds. The monies in the enforcement and administration fund shall be used and disbursed solely for the enforcement and administration of this title, and for no other purpose. Any unexpended balance remaining in the fund at the end of a fiscal year shall not lapse but shall remain exclusively appropriated and available only for the purpose of the enforcement and administration of this title.[Pre-1973 Recodification Citation: 7-4-1-1.]Formerly: Acts 1973, P.L.55, SEC.1.