Sec. 3.6. Rules and Regulations. The department, in consultation with the commission, shall have the power to promulgate rules and regulations governing the use of a unified system of reporting alcoholic beverage excise tax liability and the form of the returns.
Formerly: Acts 1973, P.L.56, SEC.21.
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