Ind. Code ch. 7.1-4-9

in effect

Ind. Code § 7.1-4-9-1 Collection of annual license fees

Sec. 1. The chairman shall collect the required annual license fee paid in connection with the issuance of a beer retailer's permit, a beer dealer's permit, a liquor retailer's permit, a supplemental caterer's permit, a liquor dealer's permit, a wine retailer's permit, and a wine dealer's permit. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.60, SEC.7; Acts 1974, P.L.25, SEC.6. As amended by P.L.224-2005, SEC.24.

Ind. Code § 7.1-4-9-2 Collection of deductions and transfer fees

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 1 of this chapter. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.136.

Ind. Code § 7.1-4-9-3 Fees deposited in excise fund and enforcement and administration fund

Sec. 3. (a) Except as provided in subsection (b), the chairman shall deposit the monies collected under the authority of this chapter daily with the treasurer of the state, and not later than the fifth day of the following month shall cover them into the "excise fund" to be distributed as provided in this chapter. (b) The chairman shall deposit the money received from the collection of the fees for a three-way permit under IC 7.1-3-20-16(f) daily with the treasurer of state, and not later than the fifth day of the following month shall transfer the money into the enforcement and administration fund of the commission under IC 7.1-4-11. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.224-2005, SEC.25.

Ind. Code § 7.1-4-9-4 Distribution to state general fund

Sec. 4. Twenty-two percent (22%) of the money in the excise fund shall be deposited in the state general fund on the first day of June and the first day of December of each year. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1977(ss), P.L.7, SEC.1; P.L.224-2005, SEC.26; P.L.165-2021, SEC.126.

Ind. Code § 7.1-4-9-5 Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. Repealed by Acts 1977(ss), P.L.7, SEC.9.

Ind. Code § 7.1-4-9-6 Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. Repealed by Acts 1977(ss), P.L.7, SEC.9.

Ind. Code § 7.1-4-9-7 Distribution to cities and towns; notice of annexation

Sec. 7. (a) Thirty-three percent (33%) of the money in the excise fund shall, upon warrant of the state comptroller, be paid into the general fund of the treasury of the city or town in which the retailer's or dealer's licensed premises are located. The money shall be paid to the treasurer of the county in which the retailer's or dealer's premises are located if they are located outside the corporate limits of a city or town. (b) Not later than ten (10) days after: (1) an annexation ordinance is filed under IC 36-4-3-22; or (2) the second of the two (2) approvals of an annexation is filed under IC 36-3-2-7; the annexing municipality shall provide notice to the chairman of the commission of any retailer's or dealer's premises located within the annexed territory. The notice shall be in writing, sent by certified mail, and must include the effective date of the annexation and the business name and street address of the retailer's or dealer's premises. (c) The distribution from the excise fund shall continue to be paid to the jurisdiction on record with the commission, until the chairman of the commission receives the notice under this section that the retailer's or dealer's premises have been annexed into the city or town. An annexing city or town: (1) shall be paid distributions that accrue after the date the chairman receives notice; and (2) is not entitled to retroactive payment of any distributions accruing before the date the chairman receives notice. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.224-2005, SEC.27; P.L.194-2021, SEC.63; P.L.9-2024, SEC.274.

Ind. Code § 7.1-4-9-7.5 Deposit in enforcement and administration fund

Sec. 7.5. Forty-five percent (45%) of the money in the excise fund shall be deposited in the enforcement and administration fund under IC 7.1-4-10 on the first day of June and the first day of December of each year. As added by P.L.224-2005, SEC.28. Amended by P.L.165-2021, SEC.127.

Ind. Code § 7.1-4-9-8 Basis of distribution and use

Sec. 8. The monies in the excise fund that is distributed to a county, city or town shall be distributed in direct proportion to the amount of retailer's or dealer's annual license fees paid in respect to licensed premises situated in a city or town, or situated within a county but outside the corporate limits of a city or town. The money distributed shall be credited to the general fund of the county, city or town and the funds shall be budgeted according to law. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.102.

Ind. Code § 7.1-4-9-9 Time of distribution

Sec. 9. The distribution of the excise fund to be paid into the general fund of a county, city or town shall be distributed by the state treasurer semi-annually on the first day of June and the first day of December of each year. The state comptroller is authorized to draw the state comptroller's warrants to the treasurers of the several governmental subdivisions when the distribution is presented to the state comptroller. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.9-2024, SEC.275; P.L.128-2026, SEC.103.

Ind. Code § 7.1-4-9-10 Appropriation from general fund

Sec. 10. There is appropriated from the monies allocated to the general fund under this title, a necessary sum of money to make up any deficiency between the sums from the excise fund actually paid over to the treasuries of the several governmental subdivisions during their respective current fiscal years, and the estimate of funds to be distributed to them during the current fiscal year as computed by the state board of accounts and as considered by the governmental unit in preparation of its budget for the current fiscal year. The state board of accounts shall determine whether a deficiency exists at the close of the current fiscal year of each governmental unit. The amount of a deficiency so determined shall be paid to the governmental unit on warrant issued by the state comptroller not later than one (1) month after the close of the respective current fiscal year. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1977(ss), P.L.7, SEC.2; P.L.9-2024, SEC.276; P.L.128-2026, SEC.104.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/7.1Fetched: 10/17/2026