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.