Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6

Affected: IC 7.1-4

Sec. 3. "Alcoholic beverage excise tax" means any of the following taxes under IC 7.1-4:

1. (1) The beer excise tax under IC 7.1-4-2.
2. (2) The liquor excise tax under IC 7.1-4-3.
3. (3) The wine excise tax under IC 7.1-4-4.
4. (4) The hard cider excise tax under IC 7.1-4-4.5.
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 (5) The malt excise tax under IC 7.1-4-5 [IC 7.1-4-5 was repealed by P.L.285-2019, SECTION 57, effective July 1, 2019.].

(Department of State Revenue; 45 IAC 7-0.5-3; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR- 045160002FRA)