Indiana Code 7.1-4-4.5-1. Rate of tax
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Terms Used In Indiana Code 7.1-4-4.5-1
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
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.