Indiana Statutes

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

Indiana·Art. 36 TYPE II GAMING IN ESTABLISHMENTS·Ch. 9 Type II Gambling Game Excise Tax

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.

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Indiana § 4-36-9-2 (Excise tax imposed upon distribution of type II gambling games) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.95-2008, SEC.13.

Nearby Sections

15
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