Note: This version of section effective until 1-1-2025. See also following version of this section, effective 1-1-2025.

     Sec. 3. The wine excise tax shall be paid by the holder of a vintner’s permit, a farm winery permit, a wine wholesaler’s permit, a direct wine seller’s permit, a dining car wine permit, or a boat wine permit on the alcoholic beverage to which the tax is applicable and which has been manufactured or imported by the permit holder into this state. However, the same article shall be taxed only once for wine excise tax purposes.

[Pre-1973 Recodification Citation: 7-1-1-41(c).]

Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978, P.L.51, SEC.4; P.L.201-1999, SEC.9; P.L.107-2015, SEC.12.