Sec. 1. The chairman shall collect the required annual license fee paid in connection with the issuance of a brewer’s permit, a beer wholesaler’s permit, a temporary beer permit, a dining car permit of any type, a boat permit of any type, an artisan distiller’s permit, a distiller’s permit, a rectifier’s permit, a liquor wholesaler’s […]
Sec. 2. The chairman shall collect the authorized deduction retained by the state when an application for a permit, of a type listed in section 1 of this chapter, is denied. The chairman also shall collect the prescribed cost fee paid in connection with the transfer of a permit of a type listed in section […]
Sec. 3. Miscellaneous Collections. The chairman shall collect all other assessments not specifically included in this chapter and not otherwise disposed of by a provision of this title. The chairman or the department shall collect the penalty for the nonpayment of taxes imposed by this title, and a forfeiture not in the nature of a […]
Sec. 4. (a) Except as provided in subsection (b), the chairman and the department shall deposit the money collected under sections 1, 2, and 3 of this chapter daily with the treasurer of state, and not later than the fifth day of the following month shall cover: (1) thirty-four percent (34%) of the money collected […]
Sec. 5. The department shall deposit: (1) four cents ($0.04) of the beer excise tax rate collected on each gallon of beer or flavored malt beverage; (2) one dollar ($1) of the liquor excise tax rate collected on each gallon of liquor; (3) twenty-five cents ($0.25) of the wine excise tax rate collected on each […]
Sec. 6. The treasurer of state shall set aside for general fund purposes, fifty percent (50%) of the gross amount of the revenue deposited in the general fund in accordance with the provisions of section 5 of this chapter. [Pre-1973 Recodification Citations: 7-1-1-41(f); 7-4-2-1.] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.132.
Sec. 7. The treasurer of state shall set aside for allocation to the cities and towns of this state, fifty percent (50%) of the gross amount of the revenue deposited in the general fund in accordance with the provisions of section 5 of this chapter. [Pre-1973 Recodification Citation: 7-4-2-1.] Formerly: Acts 1973, P.L.55, SEC.1. As […]
Sec. 8. The sum set aside in accordance with the provisions of section 7 of this chapter shall be allocated to a city or town upon the basis that the population of that city or town bears to the total population of all cities and towns of this state. [Pre-1973 Recodification Citation: 7-4-2-2.] Formerly: Acts […]
Sec. 9. The auditor of state shall, on or before the tenth day of April of each year and quarterly on or before the tenth day of the month thereafter, distribute the funds set aside in accordance with the provisions of section 7 of this chapter or the portion of them as reported to the […]
