4-36-9-2. Excise tax imposed upon distribution of type II gambling games

IN Code § 4-36-9-2 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.