Indiana Code
Chapter 9. Type Ii Gambling Game Excise Tax
4-36-9-2. Excise Tax Imposed Upon Distribution of Type Ii Gambling Games

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

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Structure Indiana Code

Indiana Code

Title 4. State Offices and Administration

Article 36. Type Ii Gaming in Establishments Licensed to Sell Alcoholic Beverages

Chapter 9. Type Ii Gambling Game Excise Tax

4-36-9-1. Excise Tax Imposed on Type Ii Gambling Games; Tickets Used in Qualified Drawings Exempted

4-36-9-2. Excise Tax Imposed Upon Distribution of Type Ii Gambling Games

4-36-9-3. Tax Collection Procedures

4-36-9-4. Electronic Payment

4-36-9-5. Monthly Remissions

4-36-9-6. Audits

4-36-9-7. Deposit of Taxes in the State General Fund