4-32.3-10-2. Liability for tax

IN Code § 4-32.3-10-2 (2019) (N/A)
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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.