IC 7.1-4-6
Chapter 6. Administration and Enforcement of Alcoholic
Beverage Laws
IC 7.1-4-6-1 Powers of commission and department
Sec. 1. The chairman and the department shall have the power to
examine the books, papers, records, and premises of a manufacturer,
wholesaler, retailer, dealer, or direct wine seller's permit holder
under this title for the purpose of determining whether the excise
taxes imposed by this title have been paid fully and whether the
provisions of the title are being complied with. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.17.)
As amended by P.L.165-2006, SEC.36.
IC 7.1-4-6-2 Penalties for noncompliance
Sec. 2. (a) The presence on the premises of, or the possession by,
a person of alcoholic beverages or other articles subject to excise
taxes or other fees, and upon which the taxes and fees have not been
paid shall impose upon the possessor, or the owner, or person in
control, of the premises, the duty to pay all the taxes and fees due
and unpaid, even though the presence or the possession is unlawful
under this title. In addition, penalties for unpaid fees shall be
assessed as follows:
(1) In the case of fraud the department shall assess and collect
a penalty in an amount equal to the unpaid fees.
(2) In the case of mistake, inadvertence, or negligence, not
amounting to fraud, the department shall assess and collect a
penalty in an amount equal to ten percent (10%) of the unpaid
fees.
(b) With regard to unpaid taxes described under subsection (a),
penalties shall be assessed under IC 6-8.1. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.18.)
As amended by Acts 1977, P.L.96, SEC.1; P.L.6-1987, SEC.16;
P.L.103-1987, SEC.2; P.L.104-1987, SEC.3.
IC 7.1-4-6-2.1 Rules and regulations to enforce noncompliance penalties
Sec. 2.1. (a) The department shall adopt rules under IC 4-22-2 to
govern the assessment and collection of penalties provided in section
2 of this chapter.
(b) The commission may adopt rules under IC 4-22-2 to
coordinate compliance with the laws, rules, and administrative
policies governing the assessment and collection of sales taxes. As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001,
SEC.45.
IC 7.1-4-6-3 Collection of excise taxes
Sec. 3. Collection of Excise Taxes. The department shall collect
the excise taxes imposed by this title. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.19.)
IC 7.1-4-6-3.5 Filing of returns
Sec. 3.5. Filing of Returns. A person who is liable for the payment
of an excise tax levied by this title shall file a monthly return with the
department on or before the twentieth day of the month following the
month in which the liability for the tax accrues by reason of the
manufacture, sale, gift, or the withdrawal for sale or gift, of alcoholic
beverages within this state. Payment of the excise tax due shall
accompany the return. (Formerly: Acts 1973, P.L.56, SEC.20.)
IC 7.1-4-6-3.6 Rules and regulations
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.)
IC 7.1-4-6-4 Discount for timely payment
Sec. 4. Discount for Timely Payment. The department shall allow
a taxpayer a discount of one and one-half percent (1 1/2%) of the
amount of excise taxes otherwise due for the accurate reporting and
timely remitting of the excise taxes imposed by this title. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.22.)
IC 7.1-4-6-5 When sale is made
Sec. 5. When Sale is Made. For alcoholic beverage excise tax
purposes, a sale shall not be deemed to have been made until the
goods leave the custody of the seller. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-6 Floor stock tax not imposed
Sec. 6. Floor Stock Tax Not Imposed. The provisions of this
article shall not be construed as imposing a floor stock tax on the
goods held by a permittee of any type under this title. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-7 Appropriation for administration
Sec. 7. Appropriation for Administration. There shall be an annual
appropriation, from the sum of money allocated to the general fund
by this title, of a sum of money necessary for the purpose of carrying
out the provisions of this title. The claims for operating expenses
incurred under the provisions of this title shall be filed with and paid
by the state auditor. Equipment shall be purchased only upon a
requisition approved by the department of administration. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-8 Duty of attorney general and local prosecutor
Sec. 8. Duty of Attorney General and Local Prosecutor. If a
person who holds a permit under this title fails to account for, or pay
over to the chairman or the department, or both, an annual license
fee, or excise tax, or other levy imposed by this title, or defaults in a
condition of his bond, or if a person, licensed under this title or not,
fails or refuses to pay to the chairman or the department an
obligation, liability, forfeiture, or penalty imposed upon him by this
title, the chairman or the department shall report that fact to the
attorney general of Indiana who shall immediately institute the
necessary action for the recovery of the sum due the state by reason
of this title. The state shall be entitled to all liens and remedies
allowed by law for the collection of the sum due the state. It is the
duty of the prosecuting attorney of the proper county to assist the
attorney general in these matters whenever the attorney general
requests his assistance. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.23.)
IC 7.1-4-6
Chapter 6. Administration and Enforcement of Alcoholic
Beverage Laws
IC 7.1-4-6-1 Powers of commission and department
Sec. 1. The chairman and the department shall have the power to
examine the books, papers, records, and premises of a manufacturer,
wholesaler, retailer, dealer, or direct wine seller's permit holder
under this title for the purpose of determining whether the excise
taxes imposed by this title have been paid fully and whether the
provisions of the title are being complied with. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.17.)
As amended by P.L.165-2006, SEC.36.
IC 7.1-4-6-2 Penalties for noncompliance
Sec. 2. (a) The presence on the premises of, or the possession by,
a person of alcoholic beverages or other articles subject to excise
taxes or other fees, and upon which the taxes and fees have not been
paid shall impose upon the possessor, or the owner, or person in
control, of the premises, the duty to pay all the taxes and fees due
and unpaid, even though the presence or the possession is unlawful
under this title. In addition, penalties for unpaid fees shall be
assessed as follows:
(1) In the case of fraud the department shall assess and collect
a penalty in an amount equal to the unpaid fees.
(2) In the case of mistake, inadvertence, or negligence, not
amounting to fraud, the department shall assess and collect a
penalty in an amount equal to ten percent (10%) of the unpaid
fees.
(b) With regard to unpaid taxes described under subsection (a),
penalties shall be assessed under IC 6-8.1. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.18.)
As amended by Acts 1977, P.L.96, SEC.1; P.L.6-1987, SEC.16;
P.L.103-1987, SEC.2; P.L.104-1987, SEC.3.
IC 7.1-4-6-2.1 Rules and regulations to enforce noncompliance penalties
Sec. 2.1. (a) The department shall adopt rules under IC 4-22-2 to
govern the assessment and collection of penalties provided in section
2 of this chapter.
(b) The commission may adopt rules under IC 4-22-2 to
coordinate compliance with the laws, rules, and administrative
policies governing the assessment and collection of sales taxes. As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001,
SEC.45.
IC 7.1-4-6-3 Collection of excise taxes
Sec. 3. Collection of Excise Taxes. The department shall collect
the excise taxes imposed by this title. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.19.)
IC 7.1-4-6-3.5 Filing of returns
Sec. 3.5. Filing of Returns. A person who is liable for the payment
of an excise tax levied by this title shall file a monthly return with the
department on or before the twentieth day of the month following the
month in which the liability for the tax accrues by reason of the
manufacture, sale, gift, or the withdrawal for sale or gift, of alcoholic
beverages within this state. Payment of the excise tax due shall
accompany the return. (Formerly: Acts 1973, P.L.56, SEC.20.)
IC 7.1-4-6-3.6 Rules and regulations
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.)
IC 7.1-4-6-4 Discount for timely payment
Sec. 4. Discount for Timely Payment. The department shall allow
a taxpayer a discount of one and one-half percent (1 1/2%) of the
amount of excise taxes otherwise due for the accurate reporting and
timely remitting of the excise taxes imposed by this title. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.22.)
IC 7.1-4-6-5 When sale is made
Sec. 5. When Sale is Made. For alcoholic beverage excise tax
purposes, a sale shall not be deemed to have been made until the
goods leave the custody of the seller. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-6 Floor stock tax not imposed
Sec. 6. Floor Stock Tax Not Imposed. The provisions of this
article shall not be construed as imposing a floor stock tax on the
goods held by a permittee of any type under this title. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-7 Appropriation for administration
Sec. 7. Appropriation for Administration. There shall be an annual
appropriation, from the sum of money allocated to the general fund
by this title, of a sum of money necessary for the purpose of carrying
out the provisions of this title. The claims for operating expenses
incurred under the provisions of this title shall be filed with and paid
by the state auditor. Equipment shall be purchased only upon a
requisition approved by the department of administration. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-8 Duty of attorney general and local prosecutor
Sec. 8. Duty of Attorney General and Local Prosecutor. If a
person who holds a permit under this title fails to account for, or pay
over to the chairman or the department, or both, an annual license
fee, or excise tax, or other levy imposed by this title, or defaults in a
condition of his bond, or if a person, licensed under this title or not,
fails or refuses to pay to the chairman or the department an
obligation, liability, forfeiture, or penalty imposed upon him by this
title, the chairman or the department shall report that fact to the
attorney general of Indiana who shall immediately institute the
necessary action for the recovery of the sum due the state by reason
of this title. The state shall be entitled to all liens and remedies
allowed by law for the collection of the sum due the state. It is the
duty of the prosecuting attorney of the proper county to assist the
attorney general in these matters whenever the attorney general
requests his assistance. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.23.)
IC 7.1-4-6
Chapter 6. Administration and Enforcement of Alcoholic
Beverage Laws
IC 7.1-4-6-1 Powers of commission and department
Sec. 1. The chairman and the department shall have the power to
examine the books, papers, records, and premises of a manufacturer,
wholesaler, retailer, dealer, or direct wine seller's permit holder
under this title for the purpose of determining whether the excise
taxes imposed by this title have been paid fully and whether the
provisions of the title are being complied with. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.17.)
As amended by P.L.165-2006, SEC.36.
IC 7.1-4-6-2 Penalties for noncompliance
Sec. 2. (a) The presence on the premises of, or the possession by,
a person of alcoholic beverages or other articles subject to excise
taxes or other fees, and upon which the taxes and fees have not been
paid shall impose upon the possessor, or the owner, or person in
control, of the premises, the duty to pay all the taxes and fees due
and unpaid, even though the presence or the possession is unlawful
under this title. In addition, penalties for unpaid fees shall be
assessed as follows:
(1) In the case of fraud the department shall assess and collect
a penalty in an amount equal to the unpaid fees.
(2) In the case of mistake, inadvertence, or negligence, not
amounting to fraud, the department shall assess and collect a
penalty in an amount equal to ten percent (10%) of the unpaid
fees.
(b) With regard to unpaid taxes described under subsection (a),
penalties shall be assessed under IC 6-8.1. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.18.)
As amended by Acts 1977, P.L.96, SEC.1; P.L.6-1987, SEC.16;
P.L.103-1987, SEC.2; P.L.104-1987, SEC.3.
IC 7.1-4-6-2.1 Rules and regulations to enforce noncompliance penalties
Sec. 2.1. (a) The department shall adopt rules under IC 4-22-2 to
govern the assessment and collection of penalties provided in section
2 of this chapter.
(b) The commission may adopt rules under IC 4-22-2 to
coordinate compliance with the laws, rules, and administrative
policies governing the assessment and collection of sales taxes. As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001,
SEC.45.
IC 7.1-4-6-3 Collection of excise taxes
Sec. 3. Collection of Excise Taxes. The department shall collect
the excise taxes imposed by this title. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.19.)
IC 7.1-4-6-3.5 Filing of returns
Sec. 3.5. Filing of Returns. A person who is liable for the payment
of an excise tax levied by this title shall file a monthly return with the
department on or before the twentieth day of the month following the
month in which the liability for the tax accrues by reason of the
manufacture, sale, gift, or the withdrawal for sale or gift, of alcoholic
beverages within this state. Payment of the excise tax due shall
accompany the return. (Formerly: Acts 1973, P.L.56, SEC.20.)
IC 7.1-4-6-3.6 Rules and regulations
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.)
IC 7.1-4-6-4 Discount for timely payment
Sec. 4. Discount for Timely Payment. The department shall allow
a taxpayer a discount of one and one-half percent (1 1/2%) of the
amount of excise taxes otherwise due for the accurate reporting and
timely remitting of the excise taxes imposed by this title. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.22.)
IC 7.1-4-6-5 When sale is made
Sec. 5. When Sale is Made. For alcoholic beverage excise tax
purposes, a sale shall not be deemed to have been made until the
goods leave the custody of the seller. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-6 Floor stock tax not imposed
Sec. 6. Floor Stock Tax Not Imposed. The provisions of this
article shall not be construed as imposing a floor stock tax on the
goods held by a permittee of any type under this title. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-7 Appropriation for administration
Sec. 7. Appropriation for Administration. There shall be an annual
appropriation, from the sum of money allocated to the general fund
by this title, of a sum of money necessary for the purpose of carrying
out the provisions of this title. The claims for operating expenses
incurred under the provisions of this title shall be filed with and paid
by the state auditor. Equipment shall be purchased only upon a
requisition approved by the department of administration. (Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-6-8 Duty of attorney general and local prosecutor
Sec. 8. Duty of Attorney General and Local Prosecutor. If a
person who holds a permit under this title fails to account for, or pay
over to the chairman or the department, or both, an annual license
fee, or excise tax, or other levy imposed by this title, or defaults in a
condition of his bond, or if a person, licensed under this title or not,
fails or refuses to pay to the chairman or the department an
obligation, liability, forfeiture, or penalty imposed upon him by this
title, the chairman or the department shall report that fact to the
attorney general of Indiana who shall immediately institute the
necessary action for the recovery of the sum due the state by reason
of this title. The state shall be entitled to all liens and remedies
allowed by law for the collection of the sum due the state. It is the
duty of the prosecuting attorney of the proper county to assist the
attorney general in these matters whenever the attorney general
requests his assistance. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.23.)
