Sec. 6. (a) The tax court does not have jurisdiction over a case that is an appeal from a final determination made by the Indiana gaming commission under IC 4-32.3.
(b) The tax court has jurisdiction over a case that is an appeal from a final determination made by the department of state revenue concerning the gaming card excise tax established under IC 4-32.3-10.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.11; P.L.58-2019, SEC.28.
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