Statutes, codes, and regulations
Indiana Code
Title 4 - STATE OFFICES AND ADMINISTRATIONArticle 32.3 - CHARITY GAMING
Chapter 10 - GAMING CARD EXCISE TAX
Section 4-32.3-10-2 - Liability for tax

Ind. Code § 4-32.3-10-2

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Current through P.L. 171-2024
Section 4-32.3-10-2 - Liability for tax

A licensed entity distributing pull tabs, punchboards, or tip boards under this article is liable for the tax. The tax is imposed at the time the licensed entity:

(1) brings or causes the pull tabs, punchboards, or tip boards to be brought into Indiana for distribution;
(2) distributes pull tabs, punchboards, or tip boards in Indiana; or
(3) transports pull tabs, punchboards, or tip boards to qualified organizations in Indiana for resale by those qualified organizations.

IC 4-32.3-10-2

Added by P.L. 58-2019,SEC. 4, eff. 7/1/2019.