{"data":{"id":"us-in/ic-7.1-4-4.5-4","jurisdiction":"us-in","citation":"IC 7.1-4-4.5-4","heading":"Gauging alcoholic beverages","body":"Sec. 4. The commission and the department may adopt rules and maintain gauges in a winery, farm winery, or a wholesaler's premises for the proper gauging of the alcoholic beverages to which the hard cider excise tax is applicable and the assessment of that tax.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 4.5. Hard Cider Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-4.5-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"c79b36825910a86ea709708e969eba7a4ea57c4cb0eea441173304ec8da5990e","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-4.5-3","next":"us-in/ic-7.1-4-4.5-5"},"notice":"GroundRules: Original legal text. Not legal advice."}