IC 7.1-4-8-1: Deposit of excise taxes in fund

Sec. 1. The department shall:

(1) deposit daily with the treasurer of state:

(A) three and three-fourths cents (3 3/4¢) of the beer excise tax rate collected on each gallon of beer or flavored malt beverage;

(B) one dollar and seventeen cents ($1.17) of the liquor excise tax rate collected on each gallon of liquor; and

(C) sixteen cents (16¢) of the wine excise tax rate collected on each gallon of wine; and

(2) not later than the fifth day of the following month, transfer the deposits under subdivision (1) into the state construction fund.