IC 7.1-4-6-3.7 — Procedure to claim deduction or refund for an alcoholic beverage tax
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
Bills adding this section
Section text
Sec. 3.7. (a) A person may claim a deduction on the monthly return under the following circumstances: (1) the person made an exempt sale or withdrawal for sale of an alcoholic beverage under section 5.5 of this chapter. (2) an alcoholic beverage was damaged or destroyed while in the person's possession; or (2) an alcoholic beverage was returned by the person to the primary source of supply. (b) In order to claim a deduction or receive a refund of an alcoholic beverage excise tax, the following proof must be retained: (1) For an exempt sale under section 5.5 of this chapter, the following: (A) If the sale is to the United States government, its agencies, or its instrumentalities, copies of the invoice stating the regular selling price less the excise tax. (B) If the sale is to a person other than the United States government, its agencies, or its instrumentalities, copies of the invoice showing: (i) the purchaser's name; (ii) the address; (iii) the date; (iv) the amount of beer sold; and (v) any other information reasonably required by the department. (2) For returned alcoholic beverages, copies of the invoice or invoices showing the following: (A) Name of the primary source of supply. (B) Credit invoice number. (C) Date returned. (D) Date excise tax was paid. (E) Gallons returned. (3) For alcoholic beverages that have been damaged or destroyed, any information reasonably required by the department. (c) If this deduction exceeds the liabilities owed to the state on that monthly return, the department shall refund the tax to the person. (d) If the person does not claim the deduction on the monthly return, the refund procedures under IC 6-8.1-9-1 will apply. (e) The tax paid on alcoholic beverages subsequently lost or stolen cannot be deducted, refunded, or credited.
As added by P.L.128-2026, SEC.95.
Source: official publisher (2026 edition)