Sec. 5. (a) All sales of hard cider made by a primary source of supply to a wine wholesaler must at the time of the sale be accompanied by an invoice that shows the following: (1) The name and address of seller and purchaser. (2) The date of disposition. (3) The name or names of each brand sold. (4) The number of packages, if any. (5) The number of cases by size of bottle. (6) The quantity of each kind of alcoholic beverage sold. (b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale. IC 7.1-4-5 Chapter 5. Repealed [Pre-1973 Recodification Citations: 7.1-4-5-1 formerly 7-1-1-41(d), (a) 7.1-4-5-2 formerly 7-1-1-41(d) 7.1-4-5-3 formerly 7-1-1-41(d), (a).] IC 7.1-4-6 Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws 7.1-4-6-1 Powers of commission and department 7.1-4-6-2 Penalties for noncompliance 7.1-4-6-2.1 Rules and regulations to enforce noncompliance penalties 7.1-4-6-3 Collection of excise taxes 7.1-4-6-3.5 Collection of excise taxes; electronic filing of returns and remitting of taxes 7.1-4-6-3.6 Rules and regulations 7.1-4-6-4 Discount for timely payment 7.1-4-6-5 When sale is made 7.1-4-6-6 Floor stock tax not imposed 7.1-4-6-7 Appropriation for administration 7.1-4-6-8 Duty of attorney general and local prosecutor
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