Ind. Code § 4-36-9-2

Current through P.L. 171-2024
Section 4-36-9-2 - Excise tax imposed upon distribution of type II gambling games

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 type II gambling games to be brought into Indiana for distribution;
(2) distributes type II gambling games in Indiana; or
(3) transports type II gambling games to retailers in Indiana for resale by those retailers in accordance with this article.

IC 4-36-9-2

As added by P.L. 95-2008, SEC.13.