IC 4-32.3-10-3: Accounting procedures

Sec. 3. The department shall establish procedures by which each licensed entity must account for the following:

(1) The tax collected under this chapter by the licensed entity.

(2) The pull tabs, punchboards, and tip boards sold by the licensed entity.

(3) The funds received for sales of pull tabs, punchboards, and tip boards by the licensed entity.