Sec. 49. The term “wine” means an alcoholic beverage obtained by the fermentation of the natural sugar content of fruit, fruit juice, or other agricultural products containing sugar, including necessary additions to correct defects due to climatic, saccharine, and seasonal conditions, and also the alcoholic fortification of the beverage. The term includes hard cider, except for alcoholic beverage tax purposes. The term does not mean an alcoholic beverage that contains twenty-one percent (21%), or more, of absolute alcohol reckoned by volume.

[Pre-1973 Recodification Citation: 7-1-1-3(p).]

Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.3. As amended by P.L.119-1998, SEC.22.