Indiana Statutes

§ 33-26-3-6 — Jurisdiction; gaming card excise tax

Indiana·Art. 26 TAX COURT·Ch. 3 Jurisdiction and Venue
(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.]

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Legislative History

As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.11; P.L.58-2019, SEC.28.

Nearby Sections

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