7.1-4-4.5-1. Rate of tax

IN Code § 7.1-4-4.5-1 (2019) (N/A)
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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.