IC 7.1-4-4-5 — Power of commission and department
Chapter 4. Wine Excise Tax
Bills amending this section
Section text
Sec. 5. 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.
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.15. As amended by P.L.201-1999, SEC.10; P.L.128-2026, SEC.88.
Source: official publisher (2026 edition)