{"data":{"id":"us-in/ic-7.1-4-4-5","jurisdiction":"us-in","citation":"IC 7.1-4-4-5","heading":"Power of commission and department","body":"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.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 4. Wine Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-4-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"b61020f5afe4c0132ba7dcafc10a6d9222f26c6d6386f4c26a9e71dd6ab8cc42","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-4-4","next":"us-in/ic-7.1-4-4-6"},"notice":"GroundRules: Original legal text. Not legal advice."}