Excise tax

Ind. Code § 7.1-3-11-5
in effect
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Sec. 5. Excise Tax. The holder of a dining car liquor permit shall pay to the department the liquor excise tax on the liquor withdrawn for sale within the state. [Pre-1973 Recodification Citation: 7-1-1-21.] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.7.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/7.1Fetched: 10/17/2026

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