reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 2. Beer Excise Tax › 7.1-4-2-6. Repealed

[Pre-1973 Recodification Citation: 7-1-1-41.]
As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 2. Beer Excise Tax › 7.1-4-2-7. Copy of Invoice

Sec. 7. Copy of Invoice. A brewer or beer wholesaler in this state, when he delivers beer to a person, shall make a true duplicate invoice showing the date of delivery, the amount and value of the shipment and the name of the purchaser. The brewer or wholesaler shall give one (1) copy of the invoice to the purchaser, and he also shall retain one (1) copy for the use and inspection of the commission and the department, for a period of two (2) years. A beer wholesaler shall keep, and retain for a period of two (2) years, a copy of all invoices for beer purchased or received by him.
[Pre-1973 Recodification Citation: 7-1-1-41.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.9.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 2. Beer Excise Tax › 7.1-4-2-8. Tax Refund

Sec. 8. A beer wholesaler within Indiana who receives beer or flavored malt beverage upon which the beer excise tax has been paid shall be entitled to a refund of the amount of the tax on all tax-paid beer or flavored malt beverage shipped from Indiana by the wholesaler for sale outside Indiana or sold within Indiana under circumstances exempting the beer or flavored malt beverage from the excise tax. The department shall promulgate rules and regulations governing the form of application for and the evidence required to establish the right to a refund.
[Pre-1973 Recodification Citation: 7-1-1-41.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.10. As amended by P.L.72-1996, SEC.17.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 2. Beer Excise Tax › 7.1-4-2-9. Repealed

[Pre-1973 Recodification Citation: 7-2-2-3.]
As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 3. Liquor Excise Tax › 7.1-4-3-1. Rate of Tax

Sec. 1. Rate of Tax. An excise tax at the rate of two dollars and sixty-eight cents ($2.68) a gallon is imposed upon the sale, gift, or the withdrawal for sale or gift, of liquor and wine that contains twenty-one percent (21%), or more, of absolute alcohol reckoned by volume.
[Pre-1973 Recodification Citations: 7-1-1-41(b); 7-2-1-17(b); 7-4-1-1.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.11. As amended by Acts 1977(ss), P.L.9, SEC.5; Acts 1981, P.L.103, SEC.2.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 3. Liquor Excise Tax › 7.1-4-3-2. Persons Liable for Tax

Sec. 2. The liquor excise tax shall be levied against a permittee who holds an artisan distiller's permit, a distiller's permit, a rectifier's permit, a liquor wholesaler's permit, a dining car liquor permit, a vintner's permit, a wine wholesaler's permit, a dining car wine permit, or a boat wine permit, whether the sale or gift, or withdrawal for sale or gift, is to a person authorized to purchase or receive it or not. However, the same article shall be taxed only once for liquor excise tax purposes.
[Pre-1973 Recodification Citation: 7-1-1-41(b).]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.12. As amended by P.L.109-2013, SEC.7.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 3. Liquor Excise Tax › 7.1-4-3-3. Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(b).]
As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 3. Liquor Excise Tax › 7.1-4-3-4. Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(b).]
As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 3. Liquor Excise Tax › 7.1-4-3-5. Transactions Exempt From Tax

Sec. 5. Transactions Exempt from Tax. The liquor excise tax shall not apply to the sale for delivery outside this state, or the withdrawal for sale for delivery outside this state, of liquor and wine that contains more than twenty-one percent (21%) of absolute alcohol reckoned by volume. The liquor excise tax shall not apply to the sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only.
[Pre-1973 Recodification Citation: 7-1-1-41(b).]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 3. Liquor Excise Tax › 7.1-4-3-6. Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(b).]
Formerly: Acts 1973, P.L.55, SEC.1. Repealed by Acts 1978, P.L.51, SEC.8.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 3. Liquor Excise Tax › 7.1-4-3-7. Necessity of Invoice; Contents

Sec. 7. (a) All sales of alcoholic beverages made by a primary source of supply to a liquor wholesaler shall at the time of the sale be accompanied by an invoice that must show the following:
(1) The name and address of the seller and the purchaser.
(2) The date of disposition.
(3) The name or names of each brand sold.
(4) The number of packages, if any.
(5) The number of cases by size of bottle or container.
(6) The quantity of each kind of alcoholic beverage sold.
(b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale.
As added by P.L.57-1984, SEC.12. Amended by P.L.194-2021, SEC.62.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4. Wine Excise Tax › 7.1-4-4-1. Rate of Tax

Sec. 1. An excise tax at the rate of forty-seven cents ($0.47) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of wine, except hard cider, within this state.
[Pre-1973 Recodification Citations: 7-1-1-41(c); 7-2-1-17(c); 7-4-1-1.]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.13; Acts 1975, P.L.73, SEC.1. As amended by Acts 1981, P.L.103, SEC.3; P.L.104-1987, SEC.2; P.L.119-1998, SEC.23.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4. Wine Excise Tax › 7.1-4-4-2. Beverages to Which Tax Is Applicable

Sec. 2. Beverages to Which Tax is Applicable. The wine excise tax shall apply to wine that contains less than twenty-one percent (21%), of absolute alcohol reckoned by volume. The wine excise tax also shall apply to an alcoholic beverage that contains fifteen percent (15%), or less, of absolute alcohol reckoned by volume, mixed with either carbonated water or other potable ingredients, or both, by either the manufacturer or the bottler, or both of them, and sold in a container filled by the manufacturer or bottler, and which is suitable for immediate consumption directly from the original container. An alcoholic beverage that is subject to the wine excise tax shall not be also subject to the liquor excise tax.
[Pre-1973 Recodification Citations: 7-1-1-41(b); 7-1-1-41(c).]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.14.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4. Wine Excise Tax › 7.1-4-4-3. Persons Liable for Tax

Sec. 3. The wine excise tax shall be paid by the holder of a vintner's permit, a farm winery permit, a wine wholesaler's permit, a direct wine seller's permit, a dining car wine permit, or a boat wine permit on the alcoholic beverage to which the tax is applicable and which has been manufactured or imported by the permit holder into this state. However, the same article shall be taxed only once for wine excise tax purposes.
[Pre-1973 Recodification Citation: 7-1-1-41(c).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978, P.L.51, SEC.4; P.L.201-1999, SEC.9; P.L.107-2015, SEC.12.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4. Wine Excise Tax › 7.1-4-4-4. Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(c).]
As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4. Wine Excise Tax › 7.1-4-4-5. Power of Commission and Department

Sec. 5. Power of Commission and Department. The commission and the department shall have the power to prescribe regulations and maintain gauges in a winery, farm winery, or a wholesaler's premises for the proper gauging of the alcoholic beverages to which the wine excise tax is applicable and the assessment of that tax.
[Pre-1973 Recodification Citation: 7-1-1-41(c).]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.15. As amended by P.L.201-1999, SEC.10.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4. Wine Excise Tax › 7.1-4-4-6. Transactions Exempt From Tax

Sec. 6. Transactions Exempt from Tax. The wine excise tax shall not apply to the sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only.
[Pre-1973 Recodification Citation: 7-1-1-41(c).]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4. Wine Excise Tax › 7.1-4-4-7. Necessity of Invoice; Contents

Sec. 7. (a) All sales of alcoholic beverages made by a primary source of supply to a wine wholesaler shall at the time of the sale be accompanied by an invoice that must show the following:
(1) The name and address of the seller and the purchaser.
(2) The date of disposition.
(3) The name or names of each brand sold.
(4) The number of packages, if any.
(5) The number of cases by size of bottle.
(6) The quantity of each kind of alcoholic beverage sold.
(b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale.
As added by P.L.57-1984, SEC.13.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-0.3. Application of Certain Fees

Sec. 0.3. A fee imposed under this chapter, as added by P.L.204-2001, applies only to permit applications filed after June 30, 2001. The initial advance cost fee under section 6 of this chapter, as added by P.L.204-2001, is the advance cost fee in effect on June 30, 2001.
As added by P.L.220-2011, SEC.175.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-1. Registration of Primary Source of Supply

Sec. 1. The alcohol and tobacco commission shall issue an annual registration of a primary source of supply (as defined in IC 7.1-1-3-32.5) without charge.
As added by P.L.204-2001, SEC.43.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-2. Supplemental Caterer's Permit Fee

Sec. 2. The fee for a supplemental caterer's permit is one hundred fifty dollars ($150) per year.
As added by P.L.204-2001, SEC.43. Amended by P.L.250-2003, SEC.13.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-3. Employee's Permit Fee

Sec. 3. The following license fee is imposed for an employee's permit:
(1) Fifteen dollars ($15) if the permit is used only to perform volunteer service that benefits a nonprofit organization.
(2) Forty-five dollars ($45) if subdivision (1) does not apply.
The term of a employee's license is three (3) years.
As added by P.L.204-2001, SEC.43. Amended by P.L.250-2003, SEC.14; P.L.224-2005, SEC.20; P.L.94-2008, SEC.47.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-4. Salesman's License Fee

Sec. 4. A biennial license fee of twenty dollars ($20) is imposed for a salesman's license. The term of a biennial salesman's license is two (2) years.
As added by P.L.204-2001, SEC.43.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-5. Temporary Permit Fees

Sec. 5. (a) This section applies to the following permits:
(1) Temporary beer permit.
(2) Temporary wine permit.
(b) Except as provided in subsection (d), a license fee for a temporary permit is the greater of the following:
(1) Two dollars ($2) per day of operation.
(2) The amount per day set by the commission under subsection (c).
(c) Subject to any rates or schedules adopted by the commission, the commission may set a higher daily rate for a temporary beer permit under subsection (b)(2) if, in the judgment of the commission, the number of persons likely to be accommodated, or any other facts bearing on the value of the permit warrant the increase. However, except as provided under subsection (d), the fee may not exceed one thousand dollars ($1,000) per day.
(d) A license fee for a temporary permit issued under IC 7.1-3-6-3.8 is two thousand five hundred dollars ($2,500).
As added by P.L.204-2001, SEC.43. Amended by P.L.214-2016, SEC.29.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-5.1. Temporary Craft Manufacturer Hospitality Permit Fee

Sec. 5.1. The license fee for a temporary craft manufacturer hospitality permit issued under IC 7.1-3-30 is an amount determined in STEP THREE of the following formula:
STEP ONE: Determine the number of days each craft manufacturer will participate in the temporary event.
STEP TWO: Determine the sum of all the numbers determined under STEP ONE.
STEP THREE: Multiply the number determined in STEP TWO by fifty dollars ($50).
As added by P.L.121-2022, SEC.4.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-6. Advance Cost Fee for Transfers of Permits

Sec. 6. The advance cost fee for the transfer of an alcoholic beverage permit from:
(1) one (1) holder to another holder; or
(2) one (1) location to another location;
is two hundred fifty dollars ($250).
As added by P.L.204-2001, SEC.43.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-7. Letter of Extension Fees

Sec. 7. The fee for:
(1) a letter of extension; and
(2) each renewal of a letter of extension;
is two hundred dollars ($200) if the need for the letter of extension, or renewal, is occasioned by the act or omission of the permittee. The commission shall waive the fee for a letter of extension, and a renewal, if the need for the letter of extension, or renewal, is occasioned by the act or omission of the commission, a local board, or a third party unrelated to the permittee involved and not employed by the permittee or under the control of the permittee. From each fee collected under this section, fifty dollars ($50) shall be deposited in the state general fund, and the remainder shall be deposited in the enforcement and administration fund under IC 7.1-4-10.
As added by P.L.204-2001, SEC.43. Amended by P.L.285-2019, SEC.51.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-8. Carrier's Alcoholic Permit Fee

Sec. 8. The annual license fee for a carrier's alcoholic permit is five dollars ($5).
As added by P.L.204-2001, SEC.43.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-9. Biennial Permits; Annual Permit Fees

Sec. 9. (a) This section applies to the following biennial permits:
(1) Beer retailer's permit.
(2) Liquor retailer's permit.
(3) Wine retailer's permit.
(4) One-way permit.
(5) Two-way permit.
(6) Three-way permit.
(7) Airplane beer permit.
(8) Airplane liquor permit.
(9) Airplane wine permit.
(10) Boat beer permit.
(11) Boat liquor permit.
(12) Boat wine permit.
(13) Dining car beer permit.
(14) Dining car liquor permit.
(15) Dining car wine permit.
(b) The commission shall charge a single fee for the issuance of any combination of retailer's permits issued for the same location or conveyance.
(c) Except as provided in subsection (d), an annual permit fee in the following amount is imposed on a retailer:
(1) Five hundred dollars ($500), if the retailer serves only beer or only wine.
(2) Seven hundred fifty dollars ($750), if the retailer serves both beer and wine but no liquor.
(3) One thousand dollars ($1,000), if the retailer serves beer, wine, and liquor.
(d) An annual permit fee for a three-way permit issued to a state park under IC 7.1-3-17.8-1 is two hundred fifty dollars ($250).
As added by P.L.204-2001, SEC.43. Amended by P.L.224-2005, SEC.21; P.L.214-2016, SEC.30; P.L.285-2019, SEC.52.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-10. Fraternal Club Permit Fees

Sec. 10. The maximum fee that may be imposed for the issuance of annual permits for a fraternal club is two hundred fifty dollars ($250).
As added by P.L.204-2001, SEC.43.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-11. Airplane, Boat, or Dining Car Permit Fees

Sec. 11. The maximum fee that may be imposed for the issuance of annual permits for an airplane, a boat, or a dining car is five hundred dollars ($500).
As added by P.L.204-2001, SEC.43.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-12. Dealer's Permit Fees

Sec. 12. (a) This section applies to the following biennial permits:
(1) Beer dealer's permit.
(2) Liquor dealer's permit.
(3) Wine dealer's permit.
(b) The commission shall charge a single fee for the issuance of any combination of dealers' permits issued for the same location. The fee is equal to the sum of the amount determined under subsection (c).
(c) An annual permit fee in the following amount is imposed on a dealer:
(1) Five hundred dollars ($500), if the dealer sells only beer, only liquor, or only wine.
(2) Seven hundred fifty dollars ($750), if the dealer sells:
(A) both beer and wine but no liquor;
(B) both wine and liquor but no beer; or
(C) both beer and liquor but no wine.
(3) One thousand dollars ($1,000), if the dealer sells beer, wine, and liquor.
As added by P.L.204-2001, SEC.43. Amended by P.L.224-2005, SEC.22; P.L.285-2019, SEC.53.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-13. Wholesaler's Permit Fees

Sec. 13. (a) This section applies to the following permits:
(1) Beer wholesaler's permit.
(2) Liquor wholesaler's permit.
(3) Wine wholesaler's permit.
(b) Except as provided in subsection (c), a permit fee of two thousand dollars ($2,000) is annually imposed for the issuance of each of the permits described in subsection (a).
(c) A permit fee of one hundred dollars ($100) is annually imposed for the issuance of a wine wholesaler's permit to a permit applicant who:
(1) has never previously held a wine wholesaler's permit and anticipates selling less than twelve thousand (12,000) gallons of wine and brandy in a year; or
(2) previously held a wine wholesaler's permit and certifies to the commission that the permit applicant sold less than twelve thousand (12,000) gallons of wine and brandy in the previous year.
As added by P.L.204-2001, SEC.43. Amended by P.L.165-2006, SEC.35; P.L.285-2019, SEC.54.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-14. Manufacturer's Permit Fees

Sec. 14. (a) This section applies to the following permits:
(1) Brewer's permit for the manufacture of more than ninety thousand (90,000) barrels of beer in a calendar year for sale or distribution within Indiana.
(2) Distiller's permit.
(3) Malt manufacturer's permit.
(4) Rectifier's permit.
(5) Vintner's permit.
(6) Wine bottler's permit.
(b) A permit fee of two thousand dollars ($2,000) is annually imposed for the issuance of each permit described in subsection (a).
As added by P.L.204-2001, SEC.43. Amended by P.L.186-2011, SEC.10; P.L.71-2012, SEC.6; P.L.79-2015, SEC.8.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-16. Small Brewer's Permit Fee

Sec. 16. The annual fee for a brewer's permit described in IC 7.1-3-2-2(b) is five hundred dollars ($500).
As added by P.L.204-2001, SEC.43. Amended by P.L.186-2011, SEC.11; P.L.71-2012, SEC.7; P.L.79-2015, SEC.9.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-17. Farm Winery Brandy Distiller's Permit Fee

Sec. 17. The annual license fee for a farm winery brandy distiller's permit is two hundred fifty dollars ($250).
As added by P.L.204-2001, SEC.43.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-18. Duplicate or Reissued Permit Fee

Sec. 18. The fee for a duplicate or reissued permit of any type is ten dollars ($10). The fees collected under this section shall be deposited in the enforcement and administration fund under IC 7.1-4-10.
As added by P.L.250-2003, SEC.15.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-20. Food Hall Master Permit Fees

Sec. 20. (a) The initial fee for a food hall master permit is fifty thousand dollars ($50,000).
(b) The annual renewal fee for a food hall master permit is five thousand dollars ($5,000).
(c) The commission shall deposit all fees collected under this section into the enforcement and administration fund established under IC 7.1-4-10.
As added by P.L.285-2019, SEC.55.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.1. Permit Fees › 7.1-4-4.1-21. Food Hall Vendor's Permit Fees

Sec. 21. (a) The initial application fee for a food hall vendor's permit is as follows:
(1) For a vending space that is less than one thousand (1,000) square feet, the cost of an initial permit is two thousand five hundred dollars ($2,500).
(2) For a vending space that is at least one thousand (1,000) square feet but not more than two thousand (2,000) square feet, the cost of an initial permit fee is five thousand dollars ($5,000).
(b) The annual renewal fee for a food hall vendor's permit under subsection (a) is one thousand dollars ($1,000). The commission shall deposit all fees collected for a food hall vendor's permit under subsection (a) and this subsection into the enforcement and administration fund established under IC 7.1-4-10.
(c) If a vending space is more than two thousand (2,000) square feet, a vendor must purchase a one-way, two-way, or three-way permit, subject to:
(1) availability under IC 7.1-3-22; and
(2) the annual renewal fees under section 9 of this chapter.
As added by P.L.285-2019, SEC.56.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.5. Hard Cider Excise Tax › 7.1-4-4.5-1. Rate of Tax

Sec. 1. An excise tax at the rate of eleven and one-half cents ($0.115) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of hard cider within Indiana.
As added by P.L.119-1998, SEC.24.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.5. Hard Cider Excise Tax › 7.1-4-4.5-2. Applicability of Tax

Sec. 2. The hard cider excise tax applies only to hard cider. An alcoholic beverage that is subject to the hard cider excise tax is not subject to the liquor excise tax or the wine excise tax.
As added by P.L.119-1998, SEC.24.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.5. Hard Cider Excise Tax › 7.1-4-4.5-3. Persons Liable for Tax

Sec. 3. The hard cider excise tax shall be paid by the holder of a vintner's permit, a farm winery permit, a wine wholesaler's permit, a direct wine seller's permit, a beer wholesaler's permit, a dining car wine permit, or a boat wine permit on the hard cider to which the tax is applicable and that is manufactured or imported by the person into this state. However, an item may only be taxed once for hard cider excise tax purposes.
As added by P.L.119-1998, SEC.24. Amended by P.L.201-1999, SEC.11; P.L.204-2001, SEC.44; P.L.107-2015, SEC.13.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.5. Hard Cider Excise Tax › 7.1-4-4.5-4. Gauging Alcoholic Beverages

Sec. 4. The commission and the department may adopt rules and maintain gauges in a winery, farm winery, or a wholesaler's premises for the proper gauging of the alcoholic beverages to which the hard cider excise tax is applicable and the assessment of that tax.
As added by P.L.119-1998, SEC.24. Amended by P.L.201-1999, SEC.12.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 4.5. Hard Cider Excise Tax › 7.1-4-4.5-5. Necessity of Invoice; Contents

Sec. 5. (a) All sales of hard cider made by a primary source of supply to a wine wholesaler must at the time of the sale be accompanied by an invoice that shows the following:
(1) The name and address of seller and purchaser.
(2) The date of disposition.
(3) The name or names of each brand sold.
(4) The number of packages, if any.
(5) The number of cases by size of bottle.
(6) The quantity of each kind of alcoholic beverage sold.
(b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale.
As added by P.L.119-1998, SEC.24.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 5. Repealed

[Pre-1973 Recodification Citations:
7.1-4-5-1formerly 7-1-1-41(d), (a)7.1-4-5-2formerly 7-1-1-41(d)7.1-4-5-3formerly 7-1-1-41(d), (a).]
Repealed by P.L.285-2019, SEC.57.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws › 7.1-4-6-1. Powers of Commission and Department

Sec. 1. The chairman and the department shall have the power to examine the books, papers, records, and premises of a manufacturer, wholesaler, retailer, dealer, or direct wine seller's permit holder under this title for the purpose of determining whether the excise taxes imposed by this title have been paid fully and whether the provisions of the title are being complied with.
[Pre-1973 Recodification Citation: 7-1-1-41(e).]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.17. As amended by P.L.165-2006, SEC.36.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws › 7.1-4-6-2. Penalties for Noncompliance

Sec. 2. (a) The presence on the premises of, or the possession by, a person of alcoholic beverages or other articles subject to excise taxes or other fees, and upon which the taxes and fees have not been paid shall impose upon the possessor, or the owner, or person in control, of the premises, the duty to pay all the taxes and fees due and unpaid, even though the presence or the possession is unlawful under this title. In addition, penalties for unpaid fees shall be assessed as follows:
(1) In the case of fraud the department shall assess and collect a penalty in an amount equal to the unpaid fees.
(2) In the case of mistake, inadvertence, or negligence, not amounting to fraud, the department shall assess and collect a penalty in an amount equal to ten percent (10%) of the unpaid fees.
(b) With regard to unpaid taxes described under subsection (a), penalties shall be assessed under IC 6-8.1.
[Pre-1973 Recodification Citation: 7-1-1-41(e).]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.18. As amended by Acts 1977, P.L.96, SEC.1; P.L.6-1987, SEC.16; P.L.103-1987, SEC.2; P.L.104-1987, SEC.3.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws › 7.1-4-6-2.1. Rules and Regulations to Enforce Noncompliance Penalties

Sec. 2.1. (a) The department shall adopt rules under IC 4-22-2 to govern the assessment and collection of penalties provided in section 2 of this chapter.
(b) The commission may adopt rules under IC 4-22-2 to coordinate compliance with the laws, rules, and administrative policies governing the assessment and collection of sales taxes.
As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001, SEC.45.
2023 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.
2023 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) 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.
(b) The department may require the reporting of any information reasonably necessary to determine the amount of excise tax due.
(c) The return required by this section 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; P.L.137-2022, SEC.100.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 or before the tenth day of April of each year and quarterly on or before the tenth day of the month 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; P.L.137-2022, SEC.101.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 9. Excise Fund Collections and Distributions › 7.1-4-9-5. Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(f).]
Formerly: Acts 1973, P.L.55, SEC.1. Repealed by Acts 1977(ss), P.L.7, SEC.9.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 4. Revenue and Taxes › Chapter 9. Excise Fund Collections and Distributions › 7.1-4-9-6. Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(f).]
Formerly: Acts 1973, P.L.55, SEC.1. Repealed by Acts 1977(ss), P.L.7, SEC.9.
2023 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.