Indiana Statutes
§ 4-32.3-10-2 — Liability for tax
Indiana § 4-32.3-10-2
This text of Indiana § 4-32.3-10-2 (Liability for tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 4-32.3-10-2 (2026).
Text
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.
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Legislative History
As added by P.L.58-2019, SEC.4.
Nearby Sections
15
§ 4-1-1-1
Dates beginning and ending§ 4-1-1-2
Reports to governor§ 4-1-10-1
Applicability§ 4-1-10-1.5
"Person"§ 4-1-10-11
Attorney general investigation of disclosures; notice to county
prosecutor and state police§ 4-1-10-12
Attorney general determination of infraction; report to appointing
authority and county prosecutor§ 4-1-10-13
Attorney general rulemaking authority§ 4-1-10-2
"State agency"§ 4-1-10-3
Nondisclosure of Social Security number§ 4-1-10-6
State agency complianceCite This Page — Counsel Stack
Bluebook (online)
Indiana § 4-32.3-10-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/4-32.3-10-2.