Section 45IAC7-5-1. Monthly reports

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(a) If a person is liable for the payment of a tax under IC 7.1-4 and this article, the person must file a monthly return in an electronic format 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.

(b) Payment of the excise tax due shall accompany the return in an electronic format. (Department of State Revenue; 45 IAC 7-5-1; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)

                    
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