Sec. 3.5. (a) A person who is liable for the payment of an excise tax levied by this title shall file a monthly return with the department on or before the twentieth day of the month following the month in which the liability for the tax accrues by reason of the manufacture, sale, gift, or the withdrawal for sale or gift, of alcoholic beverages within this state.

     (b) The department may require the reporting of any information reasonably necessary to determine the amount of excise tax due.

Terms Used In Indiana Code 7.1-4-6-3.5

  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
     (c) The return required by this section must be filed in an electronic format as prescribed by the department. Payment of the excise tax due shall accompany the return, and shall be remitted electronically. Any other returns or forms required to be filed under this title must also be filed in an electronic format and on a date prescribed by the department.

Formerly: Acts 1973, P.L.56, SEC.20. As amended by P.L.166-2014, SEC.36; P.L.137-2022, SEC.100.

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