7.1-4-4.5-2. Applicability of tax

IN Code § 7.1-4-4.5-2 (2019) (N/A)
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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.