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.
(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.
Structure Indiana Code
Title 7.1. Alcohol and Tobacco
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
7.1-4-6-1. Powers of Commission and Department
7.1-4-6-2. Penalties for Noncompliance
7.1-4-6-2.1. Rules and Regulations to Enforce Noncompliance Penalties
7.1-4-6-3. Collection of Excise Taxes
7.1-4-6-3.5. Collection of Excise Taxes; Electronic Filing of Returns and Remitting of Taxes
7.1-4-6-3.6. Rules and Regulations
7.1-4-6-4. Discount for Timely Payment
7.1-4-6-6. Floor Stock Tax Not Imposed