GroundRules
IC 4-36-9-2: Excise tax imposed upon distribution of type II gambling games
Where this section sits in the code
- TITLE 4. STATE OFFICES AND ADMINISTRATION
- ARTICLE 36. TYPE II GAMING IN ESTABLISHMENTS LICENSED TO SELL ALCOHOLIC BEVERAGES
- Chapter 9. Type II Gambling Game Excise Tax
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.
Collected 2026-08-30T06:26:00Z. Source file · JSON