Sec. 2. 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.
As added by P.L.58-2019, SEC.4.
Structure Indiana Code
Title 4. State Offices and Administration
Chapter 10. Gaming Card Excise Tax
4-32.3-10-1. Gaming Card Excise Tax Imposed
4-32.3-10-2. Liability for Tax
4-32.3-10-3. Accounting Procedures
4-32.3-10-5. Remittance of Taxes; Reports
4-32.3-10-7. Application of Penalty Provisions
4-32.3-10-8. Taxes Transferred for Deposit in the Charity Gaming Enforcement Fund