{"data":{"id":"us-in/ic-7.1-4-8-1","jurisdiction":"us-in","citation":"IC 7.1-4-8-1","heading":"Deposit of excise taxes in fund","body":"Sec. 1. The department shall:\n(1) deposit daily with the treasurer of state:\n(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;\n(B) one dollar and seventeen cents ($1.17) of the liquor excise tax rate collected on each gallon of liquor; and\n(C) sixteen cents (16¢) of the wine excise tax rate collected on each gallon of wine; and\n(2) not later than the fifth day of the following month, transfer the deposits under subdivision (1) into the state construction fund.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 8. State Construction Fund"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-8-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"568901d49830cde8a7e1ca2aeb5b4d8c5e7728a223be7c08a7874b372b4e7ab6","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-7-9","next":"us-in/ic-7.1-4-8-2"},"notice":"GroundRules: Original legal text. Not legal advice."}